1·Invested capital, capital reserve, surplus reserve and undistributed profit 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 undistributed profit.
在资产负债表上，所有者权益应当按照实收资本(或者股本)、资本公积、盈余公积、未分配利润等项目分项列示。
3·In the end of 2010' statement, the business should reduce $6800 that is undistributed profit in the early 2010, which should be taxed to increase correspondingly in the early 2010.
这笔业务在2010年末的报表中应调减2010年年终未分配利润6800美元，相应的调增应交税费科目2010年年终数6800美元。