费用总是引起所有者权益的减少。
所有者权益项目应当列入资产负债表。
An item of owners' equity shall be included in the balance sheet.
股东权益是与资产相对的所有者权益。
Shareholder's equity represents claims by owners against the assets.
资产负债表的下一部分称为所有者权益。
The next section of the balance sheet is called Stockholders Equity.
主要原因是所有者权益的上升可能是股权的上升。
Once you do that, the main reason Stockholders equity would go up would be an equity raise.
所有者权益金额取决于资产和负债的计量。
The amount of owners' equity is determined by the measurement of assets and liabilities.
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.
利润分配表反映了此期间所有者权益的变动。
The statement of owner's equity report the changes in owner's equity during the period.
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.
所有者权益是指企业投资者对净资产的要求权。
It refers to the interest or the claim of the investors remaining in the net assets of an enterprise.
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.
因此，所有者权益就等于资产总值减去负债的数额。
Thus, owners' equity is equal to the total assets minus the liabilities.
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.
一个企业只有资产和负债的差才是所有者权益的数量。
Only the difference between the assets and liabilities of a business is the amount of owner's equity.
留存收益表解释企业的所有者权益在某些方面的变化。
The format of the statement of retained earnings is not complicated.
保护自然资源资产所有者权益，公平分享自然资源资产收益。
The rights and interests of the owners of natural-resource assets shall be protected, and proceeds from such assets shall be shared fairly.
所以，现在我有50万美元的现金和50万美元的所有者权益。
So now I've got 50 million in cash and 50 million in my retained earnings.
所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。
Owners' 'equity is the residual interest in the assets of an enterprise after deducting all its liabilities.
资本公积是由所有者共同享有的资金，属于所有者权益的范畴。
Accumulation fund is Shared by all its owners, belonging to the category of owners' rights and interests.
本文针对此现象重点研究所有者权益变动表在财务分析中的作用。
This paper focuses on the phenomenon of changes in owner's equity role in the financial analysis.
当然能，这份资产负债表包含三部分：资产、负债和所有者权益。
Of course. This balance sheet contains three major sections, that is, assets, liabilities and owner's equity.
本文针对此现象重点研究所有者权益变动表在财务分析中的作用。
This paper focuses on the research into this phenomenon in the owner's equities in the role of financial analysis.
在合并资产负债表中，应当在所有者权益类单独列示少数股东权益。
In the consolidated balance sheets, the interests of minority shareholders shall be separately presented within the category of equities.
转换当日的公允价值大于原账面价值的，其差额计入所有者权益。?。
If the fair value on the very date of the conversion is more than the original book value, the difference shall be included in the owner's rights and interests.
对于所有者权益，你需要回到当年净利润的数字，也就是我们开始的地方。
For Stockholders Equity, you need to back out the current year's net income because we started with that.
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.
全部资产账户的借方余额与全部负债账户和所有者权益账户的贷方余额是相等的。
The total of debit balances of all asset accounts is equal to the total of credit balances of all liability and owners' equity accounts.
所有者权益-是指企业资产数额扣除所有负债后的剩余部分。负债亦称为所有者权益。
Equity: equity is the residual interest in the assets of the enterprise after deducting all the liabilities. Equity is also known as owner's equity.
资产负债表应当按照资产、负债和所有者权益(或者股东权益，下同)分类分项列示。
Assets, liabilities and owner's equity (or shareholder's equity, the same hereinafter) shall be grouped and itemized in the balance sheet.
根据惯例，资产和费用的增加记为借项，而负债，所有者权益，收入的增加记为贷项。
Conventionally, asset and expense increases are recorded as debit, while liability, owners' equity, and revenue increases are recorded as credit.
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