所有者权益变动表的概念与格式
一、所有者权益变动表的概念和作用
（一）所有者权益变动表的概念
所有者权益变动表是指反映构成所有者权益各组成部分当期增减变动情况的报表。
（二）所有者权益变动表的作用
所有者权益变动表能全面反映一定时期所有者权益变动的情况，不仅包括所有者权益总量的增减变动，还包括所有者权益增减变动的重要结构性信息，特别是要反映直接计人所有者权益的利得和损失，让报表使用者准确理解所有者权益增减变动的根源。
二、所有者权益变动表的格式
（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计影响金额;
（4）所有者投入资本和向所有者分配利润等;
（5）提取盈余公积;
（6）实收资本、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。
译文：
Statement of changes in equity concept and format
A statement of changes in equity, the concept and role
( a ) statement of changes in equity concept
Statement of changes in equity refers to reflect the composition of each part of the rights and interests of the owners of current changes.
( two) statement of changes in equity role
Statement of changes in equity can reflect certain period owner changes in equity cases, including not only the interests of the owner of the total increase or decrease, also includes the rights and interests of the owners change the important structural information, particularly to reflect direct plan person of possessory rights and interests of gains and losses, let the users of financial statements accurately understand equity changes of root.
Two, statement of changes in equity format
( 1) net profit;
( 2) directly recorded in the owner's equity gains and losses and the total project;
( 3) changes in accounting policies and estimates of the cumulative effect of the amount of;
( 4) capital invested by the owners and the profits distributed to the owners;
( 5) surplus reserve;
( 6) the paid-up capital, capital surplus, surplus reserves, undistributed profits of the beginning and ending balance and its regulation.