(三)OWENERS` EQUITY 所有者权益类
3101 paid-up capital or stock
3103 Investment returned
3111 Capital reserve
311101 capital or stock premium
311102 Receive non-cash donate reserve
311103 stock right investment reserves
311105 Allocate sums changeover in
311106 foreign currency capital
311107 other capital reserve
3121 Surplus reserves
312101 legal surplus
312102 free surplus reserves
312103 legal public welfare fund
312104 reserve fund
312105 enterprise exn fund
312106 profits capitalizad on return of investment
3131 current year profits
3141 profit distrubution
314101 other changeover in
314102 withdrawal legal surplus
314103 withdrawal legal public welfare funds
314104 withdrawal reserve fund
314105 withdrawl reserve for business expansion
314106 withdrawl staff and workers`bonus and welfare fund
314107 profits capitalizad on return of investment
314108 preferred stock dividend payable
314109 withdrawal other common accumulation fund
314110 common stock dividended payable
314111 common stock dividended change to assets or stock
314115 undistributed profit