所有者权益变动表英语

所有者权益变动表英语
English:
The statement of changes in equity, also known as the statement of owner's equity or equity statement, is a financial statement that outlines the changes in a company's equity over a specific reporting period. It typically includes the beginning balance of equity, any net income or loss for the period, additional investments by owners, distributions to owners, and any other adjustments affecting equity. The purpose of this statement is to provide stakeholders with insight into how the company's equity has changed during the period, reflecting factors such as profitability, capital injections, dividends, and other equity transactions. It helps investors, creditors, and other interested parties understand the impact of these changes on the company's financial position and performance, aiding in decision-making processes regarding investment, lending, and overall assessment of the company's financial health.
中文翻译：
所有者权益变动表，也称为所有者权益表或权益变动表，是一份财务报表，概述了公司在特定报告期内的权益变动情况。

通常包括权益的期初余额、期
间的净利润或净损失、股东的额外投资、向股东的分配以及影响权益的其他调整。

该报表的目的是向利益相关者提供关于公司权益在报告期内如何变化的见解，反映了盈利能力、资本注入、股利以及其他权益交易等因素。

它帮助投资者、债权人和其他利益相关方了解这些变化对公司财务状况和业绩的影响，有助于决策投资、贷款以及对公司财务健康状况的整体评估。