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所有者权益变动表
时间：2024-03-10 12:54:12 下载该word文档
Statement of Changes in Owners’ Equity Prepared by: Period:_________ Monetary unit: RMB yuan
Current year本年数 Prior year上年数 Item 项目名称
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
Capital 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
Ⅱ.Balance at the beginning of current year本年期初数
Ⅲ. Increases/ decreases in current year (deduct: 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 owners’ equity直接计入权益的利得或损失
⑴ Gains/losses on
the changes in fair value of financial assets available for sale可供出售金融资产公允价值变动数
⑵ Effect of
owners’ equity changes in the invested enterprise in equity method权益法下对投资单位权益变动数 ⑶ Income tax
effect related to items directly recorded in the owners’ equity 直接计入权益的所
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