净权益不仅是会计理论和实践中一个很重要的基本概念，而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
本文以巴西税法中的净权益利息为例，简要梳理其在巴西税法中的相关规定和在其他国家(如德国、西班牙与美国)税法中的所得定性。
In this article, the author takes the Brazilian net equity interest as an example to illustrate its income classification under the tax laws of Brazil and other countries (e. g. Germany, Span and us).
财务会计信息可以分类为：资产，负债，业主权益，收入，费用，净收益(或净损失)。
Financial accounting information is classified into the categories of assets, liabilities, owner's equity, revenues, expenses, and net earnings (or net loss).
因此，库藏股业务导致的股东权益的变化，均作为缴入股本的变化，不包含在净收益的计算中。
Thus, any changes in stockholders' equity resulting from treasury stock transactions are regarded as changes in paid-in capital and not included in the measurement of net income.
因此，库藏股业务导致的股东权益的变化，均作为缴入股本的变化，不包含在净收益的计算中。
Thus, any changes in stockholders' equity resulting from treasury stock transactions are regarded as changes in paid-in capital and not included in the measurement of net income.
应用推荐