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.
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.
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.
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.
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