Invested capital, capital reserve, surplus reserve and undistributed profit shall be shown by items in accounting statement.
投入资本，资本公积金、余公积金和未分配利润的各个项目，应当在会计报表中分列列示。
Owner's equity shall be itemized in the balance sheet under the titles such as the paid in investment (or in stock), paid in surplus, surplus from profit and undistributed profit.
在资产负债表上，所有者权益应当按照实收资本(或者股本)、资本公积、盈余公积、未分配利润等项目分项列示。
Owner's equity shall be itemized in the balance sheet under the titles such as the paid in investment (or in stock), paid in surplus, surplus from profit and undistributed profit.
在资产负债表上，所有者权益应当按照实收资本(或者股本)、资本公积、盈余公积、未分配利润等项目分项列示。
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