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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.
提取盈余公积项目作为合并利润分配表中的1个重要项目，它的多少对可供母公司股东分配的利润影响很大。
Extraction reserve project as a merger of profit distribution of an important project, the number of shareholders of the parent company for the distribution of profit was very influential.
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