股东权益是与资产相对的所有者权益。
Shareholder's equity represents claims by owners against the assets.
在合并资产负债表中，应当在所有者权益类单独列示少数股东权益。
In the consolidated balance sheets, the interests of minority shareholders shall be separately presented within the category of equities.
所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。公司的所有者权益又称为股东权益。
Owners' equity is the residual interest in the assets of an enterprise after deducting all its liabilities. Owners' equity of a company is also known as shareholders' equity.
资产负债表应当按照资产、负债和所有者权益(或者股东权益，下同)分类分项列示。
Assets, liabilities and owner's equity (or shareholder's equity, the same hereinafter) shall be grouped and itemized in the balance sheet.
所有者权益（或股东权益，下同）变动表；
The statement of changes in the owner's equities (or shareholder's equities, the same below);
所有者权益（或股东权益，下同）变动表；
The statement of changes in the owner's equities (or shareholder's equities, the same below);
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