Capital Detailed Items Included Surplus 股本部分可以详细地列出各种优先股和普通股的金额，留存收益部分可以详细地列出各种股利以及其他的分配。在我国，所有者权益分为四个部分：实收资本、资本公积、盈余公积和未分配利润 Preferred Common

  股本部分可以详细地列出各种优先股和普通股的金额，留存收益部分可以详细地列出各种股利以及其他的分配。在我国，所有者权益分为四个部分：实收资本、资本公积、盈余公积和未分配利润。

Detailed items of various preferred and common stocks can be included in the capital stock, and detailed items of various dividends and other distributions can be included in retained earnings. In China there are four sections in the owners’ equity: paid-in capital , capital surplus ,revenue surplus and undistributed profit.