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  • 您現(xiàn)在的位置:233網(wǎng)校>注冊會(huì)計(jì)師>學(xué)習(xí)筆記>綜合階段

    2008年注冊會(huì)計(jì)師英語資料-所有者權(quán)益增減變動(dòng)表

    來源:233網(wǎng)校 2008年7月21日
    所有者權(quán)益(或股東權(quán)益)增減變動(dòng)表
    Statement of changes in owner ' s (Stockholders ' ) Equity
    編制單位: 年度 單位:元
    Prepared by: Period:
    Monetary unit: RMB yuan
    項(xiàng) 目
    行次
    本年數(shù)
    上年數(shù)
    Item
    Line No.
    Current year
    Prior year
    一、實(shí)收資本(或股本)
    I. Paid-in capital (or stock)
    年初余額
    1
    Beginning balance
    本年增加數(shù)
    2
    Increase in the current year
    其中:資本公積轉(zhuǎn)入
    3
    Including: Transfer-in from capital surplus
    盈余公積轉(zhuǎn)入
    4
    Transfer-in from surplus reserve
    利潤分配轉(zhuǎn)入
    5
    Transfer-in from distribution of profit
    新增資本(或股本)
    6
    Additional capital (or stock)
    本年減少數(shù)
    10
    Decrease in the current year
    年末余額
    15
    Ending balance
    二、資本公積:
    Ⅱ . Capital surplus
    年初余額
    16
    Beginning balance
    本年增加數(shù)
    17
    Increase in the current year
    其中:資本(或股本)溢價(jià)
    18
    Including: premium on capital (or stock)
    接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備
    19
    Reserve of donated non-cash assets
    接受現(xiàn)金捐贈(zèng)
    20
    Receipt of cash donation
    股權(quán)投資準(zhǔn)備
    21
    Equity investment reserve
    撥款轉(zhuǎn)入
    22
    Transfer-in from government appropriations
    外幣資本折算差額
    23
    Foreign currency capital translation difference
    其他資本公積
    30
    Other capital surplus
    本年減少數(shù)
    40
    Decrease in the current yea
    其中:轉(zhuǎn)增資本(或股本)
    41
    Including: Conversion into capital (or stock)
    年末余額
    45
    Ending balance
    三、法定和任意盈余公積:
    Ⅲ . Statutory and discretionary surplus reserves
    年初余額
    46
    Beginning balance
    本年增加數(shù)
    47
    Increase in the current year
    其中:從凈利潤中提取數(shù)
    48
    Including: Amount appropriated from net income
    其中:法定盈余公積
    49
    Including: Statutory surplus reserve
    任意盈余公積
    50
    Discretionary surplus reserve
    儲(chǔ)備基金
    51
    Reserve fund
    企業(yè)發(fā)展基金
    52
    Enterprise expansion fund
    法定公益金轉(zhuǎn)入數(shù)
    53
    Transfer-in from statutory public welfare fund
    本年減少數(shù)
    54
    Decrease in the current year
    其中:彌補(bǔ)虧損
    55
    Including: Recovery of losses
    轉(zhuǎn)增資本(或股本)
    56
    Conversion into capital (or stock)
    分派現(xiàn)金股利或利潤
    57
    Distribution of cash dividend or profit
    分派股票股利
    58
    Distribution of stock dividend
    年末余額
    62
    Ending balance
    其中:法定盈余公積
    63
    Including: Statutory surplus reserve
    儲(chǔ)備基金
    64
    Reserve fund
    企業(yè)發(fā)展基金
    65
    Enterprise expansion fund
    四、法定公益金:
    IV. Statutory public welfare fund:
    年初余額
    66
    Beginning balance
    本年增加數(shù)
    67
    Increase in the current year
    其中:從凈利潤中提取數(shù)
    68
    Including: Amount appropriated from net income
    本年減少數(shù)
    70
    Decrease in the current year
    其中:集體福利支出
    71
    Including: Collective welfare expenditures
    年末余額
    75
    Ending balance
    五、未分配利潤:
    V. Undistributed profit:
    年初未分配利潤
    76
    Undistributed profit at the beginning of the year
    本年凈利潤(凈虧損以“ - ”號(hào)填列)
    77
    Net income (or losses)for the year
    本年利潤分配
    78
    Profit distribution for the year
    年末未分配利潤(未彌補(bǔ)損以“ - ”號(hào)填列)
    80
    Undistributed profit/losses at end of the year
    考試大整理
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