所有者权益变动表怎么填举例说明

All of the owner's equity changes are listed horizontally in the owner's equity statement, which originally includes four components: paid-in capital, capital surplus, surplus reserve, and undistributed profits. Now, the owner's equity items in the balance sheet have added the "other comprehensive income" item, so all of the owner's equity components need to be adjusted accordingly in the owner's equity statement.

1. Understanding the Balance Sheet

The balance sheet is a statement in which assets equal liabilities plus owner's equity. Analyzing the balance sheet focuses on the structure of assets and liabilities. Therefore, it is essential to understand the composition of assets and liabilities in order to interpret the balance sheet effectively.

2. Fill in the Owner's Equity Statement

When filling in the owner's equity statement, the following items should be considered:

1. Enter the increase in "paid-in capital" for the current year.
2. Enter the increase in "net profit for the year (or net loss with a negative sign)" for the current year.
3. Enter the increase in "undistributed profits at the end of the year (or deficit with a negative sign)" for the current year.

3. Reporting Methods for the Owner's Equity Statement

For general enterprises, the reporting methods for the owner's equity statement include:

1. Explanation of each item in the owner's equity statement:
2. The "balance at the end of last year" item reflects the end-of-year balance in the previous year's balance sheet for paid-in capital (or stock), capital surplus, surplus reserve, and undistributed profits.

It is crucial to understand the reporting methods and explanations for each item in the owner's equity statement to accurately fill in the statement. By following these guidelines, individuals can effectively analyze and interpret the changes in owner's equity for a business.