是赚得营业收入或所有者投入以外的交易所造成的所有者权益增加。
An increase in owners' equity resulting from a transaction other than earning revenue or investment by the owners.
前者指要素所有者投入企业的生产要素在创造企业净合作剩余中的贡献大小；
The former means the contribution of the factor its owner has put into the firm in the process of creating firm surplus;
所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。
Owners' equity comprises capital contributed by owners, gains and losses directly recognised in owners' equity, retained earnings etc.
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