所有者权益变动表的概念
代写财务报告所有者权益变动表是反映公司本期（年度或中期）内至截至期末所有者权益变动情况的报表。其中，所有者权益变动表应当全面反映一定时期所有者权益变动的情况。
（1）所有者权益总量的增减变动。
（2）所有者权益增减变动的重要结构性信息。
（3）直接计入所有者权益的利得和损失。
2007年以前，公司所有者权益变动情况是以资产负债表附表形式予以体现的。新准则颁布后，要求上市公司于2007年正式对外呈报所有者权益变动表，所有者权益变动表将成为与资产负债表、利润表和现金流量表并列披露的第四张财务报表。在所有者权益变动表中，企业还应当单独列示反映下列信息的项目：
（1）净利润；
（2）直接计入所有者权益的利得和损失项目及其总额；
（3）会计政策变更和差错更正的累积影响金额；
（4）所有者投入资本和向所有者分配利润等；
（5）提取的盈余公积；
（6）实收资本或股本、资本公积、盈余公积、未分配利润的期初和期末余额及其调节情况。
其中，反映“直接计入所有者权益的得利和损失”的项目即为其他综合收益项目。
所有者权益变动表以矩阵的形式列示：一方面，列示导致所有者权益变动的交易或事项，即所有者权益权益变动的来源，对一定时期所有者权益的变动情况进行全面反映；另一方面，按照所有者权益各组成部分（即实收资本、资本公积、盈余公积、未分配利润和库存股）列示交易或事项对所有者权益各部分的影响。
代写财务报告译文：The concept of owner changes in equity
Changes in equity reflects the company's current (annual or interim) period to changes in owner's equity at the end of the report. Among them, changes in equity should fully reflect changes in equity during a certain situation.
(1) Changes of total equity.
(2) changes in owners' equity increase or decrease the importance of structural information.
(3) recognized directly in equity profits and losses.
Prior to 2007, changes in equity the company's balance sheet is to be embodied in a schedule. After the enactment of the new guidelines require listed companies in 2007, officially reported changes in equity, changes in equity will be with the balance sheet, income statement and cash flow tied for the fourth financial statement disclosure. Changes in equity, the company should also be presented separately to reflect the following information items:
(1) net profit;
(2) directly in equity of the project and its total profits and losses;
(3) changes in accounting policies and the amount of the cumulative effect of error correction;
(4) The owner of the invested capital and the distribution of profits to the owners;
(5) surplus reserve;
(6) paid-up capital or share capital, capital surplus, earned surplus, retained earnings at the beginning and ending balances and reconciliations.
/Which reflects the "benefit directly in equity and loss," the project is other comprehensive income items.
Changes in equity presented in the form of a matrix: on the one hand, shows the result of changes in equity transactions or events, that is the source of changes in equity ownership interest, for a certain period of changes in equity for fully reflect; another On the one hand, according to the various components of equity (ie, paid-up capital, capital surplus, earned surplus, retained earnings and treasury shares) of listed equity transactions or matters affecting the various parts.