两个都有资本公积的意思，只不过一个的范围较广一些。

先来看一下两者的英文解释：

A capital reserve is a line item in the equity section of a company's balance sheet that indicates the cash on hand that can be used for future expenses or to offset any capital losses. It is derived from the accumulated capital surplus of a company and is created out of its profit.

Additional paid-in capital (APIC) is the difference between the par value of a stock and the price that investors actually pay for it. To be the "additional" part of paid-in capital, an investor must buy the stock directly from the company during its IPO.

Additional paid-in capital, as the name implies, includes only the amount paid in excess of the par value of stock issued during a company's IPO. Both of these items are included next to one another in the SE section of the balance sheet.

由上可知，capital reserve的范围要比additional paid-in capital广一些，后者仅指就公司发行的股份的面值超出其资本金的部分。

此外，我们一般所说的资本公积金指的都是前者capital reserve：

资本公积金是一种可以按照法定程序转为资本金的公积金，也可说是一种准资本金，是企业所有者权益的组成部分。其主要来源包括：投资者实际缴付的出资额超出其资本金的资本溢价和股票溢价；接受捐赠的资产；法定财产重估增值，即资产的评估确认价值或者合同、协议约定价值超过原账面净值的部分；资本汇率折算差额等。企业取得的资本公积金，在“资本公积”科目进行核算，并按资本公积金形成的来源进行明细核算。净资产是资产减负债的差，当然也包括资本公积金。

如腾讯2021年年报中即将资本公积金译为capital reserves。

当然，在特定情况下，当资本公积指的就是资本溢价部分时，则可以直接将其翻译为additional paid-in capital。

以下为相关双语示例，供参考：

The capital reserve mainly arises from transactions undertaken with non-controlling interests.

资本公积金主要产生自与非控制性权益进行的交易。