1、statement of changes in ownersequityprepared by: period: monetary unit: rmb yuan item 項(xiàng)目名稱current year 本年數(shù)prior year 上年數(shù)paid-in capital (or stock) 實(shí)收資本capital surplus 資本公 積less: treasury stock 減：庫(kù)存股surplus reserve 盈余準(zhǔn)備金undistributed profit 未分配利潤(rùn)total owners equity 所有者權(quán)益總計(jì)paid-in capital (or stock) c

2、apital surplus less: treasury stock surplus reserve undistributed profit total owners equity i .balance at the end of prior year 期初余額add: accounting policy changes 加：會(huì)計(jì)政策變更影響數(shù)prior errors correction 上年會(huì)計(jì)差錯(cuò)更正n .balance at the beginning of current year 本年期初數(shù)m . increases/ decreasesin current year (ded

3、uct: decreases) 本年增加數(shù) (減 少數(shù)負(fù)值 )1. net income/loss 凈收入 / 虧損2. gains or losses directly recorded into owner equity 直接計(jì)入權(quán)益的利得或損失(1) gains/losses on the changesin fair value of financial assets available for sale 可供出售金融資廣公允價(jià)值變動(dòng)數(shù) effect of owners equity changes in the invested enterprise in equity method

4、 權(quán)益法下對(duì)投資單位權(quán)益變動(dòng)數(shù)(3) income tax effect related to items directly recorded in the owners equity直接計(jì)入權(quán)益的所得稅影響數(shù) others 其他sub-total of 1& 2 小計(jì)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

5、equity 計(jì)入權(quán)益的股份支付數(shù) others 其他4. profit distribution 利潤(rùn)分配(1) appropriation of surplus reserve 提取盈余公積 profit distributed to owners (or stockholders) 對(duì)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 capital (or stock) transferred from surplus reserve 盈余公積轉(zhuǎn)增資本(3) recovery of losses