所有者权益变动表英文对照
2. Gains or losses directly recorded into owners’equity直接计入权益的利得或损失
1Gains/losses on the changes in fair value of financial assetsavailablefor sale可供出售金融资产公允价值变动数
Prior errors’correction上年会计差错更正
Ⅱ.Balance at the beginning of current year本年期初数
Ⅲ. Increases/ decreases in current year (deduct: decreases)本年增加数(减少数负值)
1. Netincome/loss净收入/亏损
2Others其他
4. Profit distribution利润分配
1Appropriation of surplus reserve提取盈余公积
2Profit distributed to owners (or stockholders)对所有者的分配
3Others其他
5. Transfers within the owners’equity权益内部结转
4Others其他
Ⅳ.Balance at the end of current year年末余额
Statement of Changes in Owners’Equity
Prepared by: Period:_________ Monetary unit: RMB yuan
Item项目名称
Current year本年数
Prior year上年数
Paid-in capital (or stock)实收资本
1Capital (or stock) transferred from capital surplus资本公积转增资本
2Capital (or stock) transferred from surplus reserve盈余公积转增资本
3Recovery of losses by surplus reserve盈余公积弥补亏损
4Others其他
Sub-total of 1& 2小计
3. Capital contributed by owners and capital decreases所有者投入和减少资本
1Capital contributed by owners所有者投入
⑵ The amount of share
-based payments recorded in owners’equity计入权益的股份支付数
Less: Treasury stock
Surplus reserve
Undistributed profit
Total owners’equity
Ⅰ.Balance at the end of prior year期初余额
Add: Accounting policy changes加:会计政策变更影响数
2Effect of owners’equity changes in the invested enterprise in equity method权益法下对投资单位权益变动数
3Income tax effect related to items directly recorded in the owners’equity直接计入权益的所得税影响数
Capitalsurplus资本公积
Less: Treasury stock减:库存股
Surplus reserve盈余准备金
Undistributed profit未分配利润
Total owners’equity所有者权益总计
Paid-in capital (or stock)
Capitalsurplus