股东权益总额

这种性质的分配称为股利，它同时减少总资产和股东权益总额。

Distributions of this nature are termed dividends and decrease both total assets and total stockholders ' equity .

董事会不能宣布将导致股东权益总额低于发行在外股份票面价值的分红。

The directors cannot declare a dividend that would cause total stockholders ' equity to fall below the par value of the outstanding shares .

净资产就是总资产减总负债，换句话说，净资产等于股东权益总额。

The term net assets means total assets minus total liabilities ; in other words , net assets are equal to total stockholders ' equity .

因此，如果公司只发行普通股，每股账面价值的计算为股东权益总额除以发行在外的股数。

Thus in a corporation which has issued common stock only , the book value per share is computed by dividing total Stockholders ' equity by the number of shares outstanding .

公司的财务状况是通过资产、负债和股东权益的总额及其结构以及现金流入、流出和净流量情况体现出来的。

The total amounts and the construction of the assets , liabilities , and the stockholder 's equities embody a corporation 's financial position , by the cash outflows , inflows and the net flows .