所有者权益变动表

1、statement of changes in ownersequityprepared 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) 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n .balance at the beginning of current year 本年期初数m . increases/ decreasesin current year (ded

3、uct: 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 owner equity 直接计入权益的利得或损失(1) gains/losses on the changesin fair value of financial assets available for sale 可供出售金融资广公允价值变动数 effect of owners equity changes in the invested enterprise in equity method

4、 权益法下对投资单位权益变动数(3) 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(1) capital contributed by owners 所有者投入 the amount of share -based payments recorded in owners

5、equity 计入权益的股份支付数 others 其他4. profit distribution 利润分配(1) appropriation of surplus reserve 提取盈余公积 profit distributed to owners (or stockholders) 对所有者的分配(3) others 其他5. transfers within the owners equity 权益内部结转(1) 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(3) recovery of losses