英语翻译一、上年年末余额加：会计政策变更前期差错更正其他二、本年年初余额三、本年增减变动金额（减少以“－”号填列）（一）

问题描述：

英语翻译
一、上年年末余额
加：会计政策变更
前期差错更正
其他
二、本年年初余额
三、本年增减变动金额（减少以“－”号填列）
（一）净利润
（二）直接计入所有者权益的利得和损失
1.可供出售金融资产公允价值变动净额
2.权益法下被投资单位其他所有者权益变动的影响
3.与计入所有者权益项目的所得税影响
4.其他
上述（一）和（二）小计
（三）所有者投入和减少资本（减少以“-”号填列）
1.所有者投入资本
2.股份支付计入所有者权益的金额
3.其他
（四）利润分配
1.提取盈余公积
其中：法定盈余公积
任意盈余公积
2.提取一般风险准备金
3.对所有者（或股东）的分配
4.其他
（五）所有者权益内部结转（减少以“-”号填列）
1.资本公积转增资本
2.盈余公积转增资本
3.盈余公积弥补亏损
4.其他
四、本年年末余额

1个回答分类：综合 2014-09-20

问题解答：

我来补答

ln one,by the end of last year the balance
Plus:changes in accounting policies
Early correction of errors
Miscellaneous
In two,this year the beginning balance
In three,the year changes ( to reduce the amount of" -" on the list )
Net profit ( a )
( two) directly recorded in the owner's equity gains and losses
1 of available for sale financial assets net changes in fair value of
2 law of rights and interests of other owner's equity under the effect of changes in
3 items recorded in the owner's equity of income tax
4 other
The ( a ) and ( two) the subtotal
( three) the owner's capital input and reduction ( reduced to a "-" to fill a column )
In 1 the owners of capital
2 share-based payment amounts recognized in owners
3 other
( four) the profit distribution
1 surplus reserve
Including:statutory surplus reserve
Discretionary surplus reserve
2 draw general risk reserve
3 to the owner (or shareholder ) distribution
4 other
( five) internal carryover in the owner's equity ( reduced to a "-" to fill a column )
1 capitalized capital reserves
2 capitalized surplus reserves
3 surplus deficit
4 other
In four,the year end balance

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