所有者权益账户，按其形成的方式，该类账户可分为投资人投入的资本以及企业内部滋生的盈余公积金和未分配利润等留存收益。
留存收益账户和股本账户都属于所有者权益账户。
Both the Retained Earnings account and the Capital Stock account are Owners' Equity accounts.
所有者权益账户的变更，例如贷款利息，收益分摊和提款账户。
Changes in Capital account, such as interest on loan, share of profit and Drawing, etc.
全部资产账户的借方余额与全部负债账户和所有者权益账户的贷方余额是相等的。
The total of debit balances of all asset accounts is equal to the total of credit balances of all liability and owners' equity accounts.
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