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.
股份有限公司采取募集方式设立的，注册资本为在公司登记机关登记的实收股本总额。
Where a joint stock limited company is established by stock floatation, its registered capital shall be the total actually paid capital stock as registered in the company registration authority.
其中，新办企业的注册资金为企业在工商行政主管部门登记的实收资本或股本。
In particular, the registered capital of a newly-established enterprise shall be the paid-in capital or equity that has been registered by the administrative department for industry and commerce.
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