所有者权益变动表(英文对照).doc

如有侵权，请联系网站删除，仅供学习与交流所有者权益变动表(英文对照)【精品文档】第 5 页Statement of Changes in Owners EquityPrepared by: Period:_ Monetary unit: RMB yuanItem 项目名称Current year本年数Prior year上年数Paid-in capital (or stock)实收资本Capital surplus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)Capital surplusLess: Treasury stockSurplus reserveUndistributed profitTotal owners equity.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 Prior errors correction上年会计差错更正.Balance at the beginning of current year本年期初数. Increases/ decreases in current year (deduct: decreases) 本年增加数（减少数负值）1. Net income/loss净收入/亏损2. Gains or losses directly recorded into owners equity直接计入权益的利得或损失 Gains/losses on the changes in fair value of financial assets available for sale可供出售金融资产公允价值变动数 Effect 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 Income tax effect related to items directly recorded in the owners equity直接计入权益的所得税影响数 Others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 Capital contributed by owners所有者投入 The amount of share-based payments recorded in owners equity计入权益的股份支付数 Others其他4. Profit distribution 利润分配 Appropriation of surplus reserve提取盈余公积 Profit distributed to owners (or stockholders)对所有者的分配 Others其他5. Transfers within the owners equity权益内部结转 Capital (or stock) transferred from capital surplus 资本公积转增资本 Capital (or stock) transferred from surplus reserve盈余公积转增资本 Recovery of losses by surplus reserve盈余公积弥补亏损 Others其他. Balance at the end of current year 年末余额