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.
有一种办法可以修正这个失真，就是把权益总额与总资产(总放贷)相比较。
A way to correct for that distortion is to compare total equity with total assets (loans).
解释你的答案的总资产及相比，你的回答为负债及股东权益总额。
Explain your answer for total assets and compared to your answer for total liabilities and owner's equity.
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.
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.
库存股份一般按成本入账，在资产负债表中，应列示为从股东权益总额中扣减的项目。
It is commonly recorded at cost and shown as a deduction from total Stockholders' equity in the balance sheet.
第七条企业在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。
Article 7 an enterprise shall, after the vesting date, make no adjustment to the relevant costs or expenses as well as the total amount of the owner's equities which have been confirmed.
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。
The book value per share of common stock expresses the relationship of common stockholders' equity to the number of shares of common stock outstanding.
业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。
Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.
但是为什么资产总额等于负债加业主权益的总和呢？
But why do total assets equal the total of liabilities and owner's equity?
资产负债表的一个基本特征是资产总额总是等于负债和业主权益的总和。
A fundamental characteristic of every balance sheet is that the total figure for assets always equals the total figure for liabilities and owner's equity.
当期因以权益结算的股份支付而确认的费用总额。
The total amount of the expenses as result of equity-settled share-based payments, which is recognized in the current period;
当期因以权益结算的股份支付而确认的费用总额。
The total amount of the expenses as result of equity-settled share-based payments, which is recognized in the current period;
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