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。

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Ground rent comes from the extra profit in agriculture and is one form of the divided surplus value.

地租来源于农业中的超额利润，也是剩余价值被分割的一种形态。

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From the above, we can say, business is a combination of all these activities: production, distribution and sale, through which profit or economic surplus will be created.

综上所述，我们可以说，商务是指生产、分配、销售一切活动的组合，通过这些活动，创造利润和经济盈余。

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