Invested capital, capital reserve, surplus reserve and undistributedprofit shall be shown by items in accounting statement.
投入资本,资本公积金、余公积金和未分配利润的各个项目,应当在会计报表中分列列示。
2
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 undistributedprofit.
In the end of 2010' statement, the business should reduce $6800 that is undistributedprofit in the early 2010, which should be taxed to increase correspondingly in the early 2010.