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2008年注册会计师英语资料-所有者权益增减变动表

来源:233网校 2008年7月21日
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
考试大整理
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