所有者權(quán)益變動表(英文對照)

1、精選優(yōu)質(zhì)文檔-傾情為你奉上Statement of Changes in Owners EquityPrepared by: Period:_ Monetary unit: RMB yuanItem 項目名稱Current year本年數(shù)Prior year上年數(shù)Paid-in capital (or stock)實收資本Capital surplus資本公積Less: Treasury stock減：庫存股Surplus reserve盈余準備金Undistributed profit未分配利潤Total owners equity所有者權(quán)益總計Paid-in capital (or sto

2、ck)Capital surplusLess: Treasury stockSurplus reserveUndistributed profitTotal owners equity.Balance at the end of prior year期初余額Add: Accounting policy changes加：會計政策變更影響數(shù) Prior errors correction上年會計差錯更正.Balance at the beginning of current year本年期初數(shù). Increases/ decreases in current year (deduct: decr

3、eases) 本年增加數(shù)（減少數(shù)負值）1. Net income/loss凈收入/虧損2. Gains or losses directly recorded into owners equity直接計入權(quán)益的利得或損失1 Gains/losses on the changes in fair value of financial assets available for sale可供出售金融資產(chǎn)公允價值變動數(shù)2 Effect of owners equity changes in the invested enterprise in equity method權(quán)益法下對投資單位權(quán)益變動數(shù)3

4、Income tax effect related to items directly recorded in the owners equity直接計入權(quán)益的所得稅影響數(shù)4 Others其他Sub-total of 1& 2小計3. Capital contributed by owners and capital decreases所有者投入和減少資本1 Capital contributed by owners所有者投入 The amount of share-based payments recorded in owners equity計入權(quán)益的股份支付數(shù)2 Others其他

5、4. Profit distribution 利潤分配1 Appropriation of surplus reserve提取盈余公積2 Profit distributed to owners (or stockholders)對所有者的分配3 Others其他5. Transfers within the owners equity權(quán)益內(nèi)部結(jié)轉(zhuǎn)1 Capital (or stock) transferred from capital surplus 資本公積轉(zhuǎn)增資本2 Capital (or stock) transferred from surplus reserve盈余公積轉(zhuǎn)增資本3 Recovery of losses by su