2008年注册会计师英语资料-所有者权益增减变动表

所有者权益（或股东权益）增减变动表 statement of changes in owner ’ s (stockholders ’ ) equity 编制单位： 年度 单位：元 prepared by: period: monetary unit: rmb yuan 项 目 行次 本年数 上年数 item line no. current year prior year 一、实收资本（或股本） i. paid-in capital (or stock) 年初余额 1 beginning balance 本年增加数 2 increase in the current year 其中：资本公积转入 3 including: transfer-in from capital surplus 盈余公积转入 4 transfer-in from surplus reserve 利润分配转入 5 transfer-in from distribution of profit 新增资本（或股本） 6 additional capital (or stock) 本年减少数 10 decrease in the current year 年末余额 15 ending balance 二、资本公积： ⅱ . capital surplus 年初余额 16 beginning balance 本年增加数 17 increase in the current year 其中：资本（或股本）溢价 18 including: premium on capital (or stock) 接受捐赠非现金资产准备 19 reserve of donated non-cash assets 接受现金捐赠 20 receipt of cash donation 股权投资准备 21 equity investment reserve 拨款转入 22 transfer-in from government appropriations 外币资本折算差额 23 foreign currency capital translation difference 其他资本公积 30 other capital surplus 本年减少数 40 decrease in the current yea 其中：转增资本（或股本） 41 including: conversion into capital (or stock) 年末余额 45 ending balance 三、法定和任意盈余公积： ⅲ . statutory and discretionary surplus reserves 年初余额 46 beginning balance 本年增加数 47 increase in the current year 其中：从净利润中提取数 48 including: amount appropriated from net income 其中：法定盈余公积 49 including: statutory surplus reserve 任意盈余公积 50 discretionary surplus reserve 储备基金 51 reserve fund 企业发展基金 52 enterprise expansion fund 法定公益金转入数 53 transfer-in from statutory public welfare fund 本年减少数 54 decrease in the current year 其中：弥补亏损 55 including: recovery of losses 转增资本（或股本） 56 conversion into capital (or stock) 分派现金股利或利润 57 distribution of cash dividend or profit 分派股票股利 58 distribution of stock dividend 年末余额 62 ending balance 其中：法定盈余公积 63 including: statutory surplus reserve 储备基金 64 reserve fund 企业发展基金 65 enterprise expansion fund 四、法定公益金： iv. statutory public welfare fund: 年初余额 66 beginning balance 本年增加数 67 increase in the current year 其中：从净利润中提取数 68 including: amount appropriated from net income 本年减少数 70 decrease in the current year 其中：集体福利支出 71 including: collective welfare expenditures 年末余额 75 ending balance 五、未分配利润： v. undistributed profit: 年初未分配利润 76 undistributed profit at the beginning of the year 本年净利润（净亏损以“ - ”号填列） 77 net income (or losses)for the year 本年利润分配 78 profit distribution for the year 年末未分配利润（未弥补损以“ - ”号填列） 80 undistributed profit/losses at end of the year

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