(完整版)所有者权益变动表(英文对照)
中国圣诞节-教师节演讲
Statement of Changes in Owners’ Equity
Prepared by:
Period:_________ Monetary
unit: RMB yuan
Current year本年数 Prior year上年数
Item
项目名称
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
surplus
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
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. Net
incomeloss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
⑴ Gainslosses 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
⑵
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
⑶ 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
⑷
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
⑴ Capital
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
⑵ Others其他
4. Profit
distribution 利润
分配
⑴
Appropriation of
surplus reserve提取盈
余公积
⑵ Profit distributed to
owners (or
stockholders)
对所有者的分配
⑶ Others其他
5.
Transfers within the
owners’ equity权益内部结
转
⑴ Capital (or stock)
transferred from
capital
surplus 资本公积转增
资本
⑵ Capital
(or stock)
transferred from surplus
reserve盈余公积转增
资本
⑶ Recovery of losses
by
surplus reserve盈余公
积弥补亏损
⑷ Others其他
Ⅳ. Balance at the end of
current year 年末余额