为了让资产负债表平衡，一边的总资产必须等于另一边的总负债加上股东权益。
In order for the balance sheet to balance, total assets on one side have to equal total liabilities plus shareholders' equity on the other.
因此，库藏股票账户应作为股东权益项目的减项，出现在资产负债表中。
Stock account should appear in the balance sheet as a deduction in the stockholders' equity section.
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.
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.
损益表中分配予少数股东权益和本公司股东。
Minority interests and the equity shareholders of the Company.
库存股份一般按成本入账，在资产负债表中，应列示为从股东权益总额中扣减的项目。
It is commonly recorded at cost and shown as a deduction from total Stockholders' equity 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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