所有者权益

国家对集体企业的投资及其收益形成的所有者权益。

Owner 's equity results from state investment in the collective ownership enterprise and the income earned therefrom .

纳税人通过对纳税方案的选择，可以成功地实现税负最小化和所有者权益最大化。

By choosing the better tax plans , taxpayer can accomplish minimum taxes and maximum owner 's equity .

分别从流动资产、长期资产、流动负债、长期负债、所有者权益五个方面入手对XLH公司财务状态进行分析。

We analyze financial state of the xlh corporate by five sides of current assets 、 current liabilities 、 long-term assets 、 long-term liabilities and stockholders ' equity .

论所有者权益结构及其优化

Research on the Structure and Its Optimization of Owners ' Equity

财务会计课程关注负债和所有者权益两方面。

This intermediate financial accounting course emphasizes liabilities and equities .

所有者权益的内部构成会因结账而有所变化。

Only the composition of specific owners'equity accounts changes with closing entries .

费用总是引起所有者权益的减少。

An expense always causes a decrease in owners'equity .

关于所有者权益要素的探讨

Exploration of the Elements of the Owners ' Equity

除此之外，所有者权益的增加也在一定程度上增强了银行的流动性创造能力。

In addition , bank capital has a positive effect on liquidity creation .

会计上，资本保全实际上是所有者权益的保全，它要求企业必须在资本得到维护或成本得以补偿后才能确认收益。

On accounting ; capital maintenance in fact is maintenance of owners ' equity .

留存收益账户和股本账户都属于所有者权益账户。

Both the Retained Earnings account and the Capital Stock account are Owners'Equity accounts .

收入是由企业经营而获得的所有者权益的增加。

The revenue is the increase in owners'equity resulting from operation of the business .

明晰森林产权维护所有者权益

Definite Property Rights Safeguard Interests of Forest Owners

所有者权益：资产减去负债之后的企业剩余权益。

Owners ' Equity : The residual interest in the organization 's assets after deducting liabilities .

在近几十年里，人们从未间断过对所有者权益（业主权益）要素的研究。

People have been exploring the issue of owners ' equity throughout the past ten years .

股票期权与所有者权益保障

Stock Options and the Ownership Rights

需要肯定的是，营业外损益不仅影响所有者权益，同时也影响收入和费用。

To be sure , gains and losses affect owners'equity as much as revenues and expenses .

净资产指企业中的所有者权益，即资产减去负债。

Net assets refer to the owners ' equity in a business , or assets minus liabilities .

如果是的话，提供在信用机构中政府的所有者权益的比例。

If so , provide the percentage of the government 's ownership interest in the lending institution .

薪酬绝对水平，薪酬的公平性，所有者权益尤为重要。

Compensation absolute levels , also how fair is the deal , ownership interests are particularly valued .

第五章所有者权益

Chapter V Owners ' Equity

留存收益表解释企业的所有者权益在某些方面的变化。

A statement of retained earnings explains certain changes in the amount of the owners'equity in the business .

所有者权益账户的变更，例如贷款利息，收益分摊和提款账户。

Changes in Capital account , such as interest on loan , share of profit and Drawing , etc.

一个评估保险公司实力的渠道就是看他的所有者权益。

One way to assess an insurer 's strength in this area is to consider its total surplus .

事实上还出售企业的所有者权益给对该公司感爱好的人。

It is actually selling the ownership interest in the business to people who are interested in the company .

新颁布的《企业会计准则&基本准则》严格界定了资产、负债、所有者权益等会计要素定义，明确规定了有关会计要素的确认条件。

The newly issued basic accounting standard accurately defines accounting element and clearly confirms the condition of accounting recognition .

留存收益表（会计学）留存收益：收益和利润产生的所有者权益的增长。

Retained income ( retained earnings , reinvested earnings ): Additional owners ' equity generated by income or profits .

资本是企业的所有者权益，也分为业主权益。

Capital is the interest of the owners in an enterprise and also it is known as owner 's equity .

资产、负债、所有者权益、收入、费用和成本、利润六项会计要素；

Assets , debt , owner 's rights , income , expenses , cost , six accounting key elements of profit ;

如有未弥补亏损，应作为所有者权益的减项反映。

Deficit not yet made up , if any , shall be shown as a deduction item of owners ' equity .