资本是企业所有者的利益，也称为业主权益。
Capital is the interest of the owners in an enterprise. Also known as owner's equity.
资本是企业所有者的利益，也称为业主权益。
Capital is the interest of the owners in an enterprise, also known as owner's equity.
这样的提款同时减少了企业的资产和业主权益。
Such withdrawals reduce both the assets and the owners' equity of the organization.
会计等式反映了资产、负债和业主权益之间的关系。
The accounting equation reflects the relationship among assets, liabilities, and owner's equity.
独资企业和合伙企业编制业主权益表，而不是留存收益表。
Single proprietorships and partnerships prepare the statement of owners' equity rather than the statement of retained earnings.
业主权益通常被看作资本，代表属于企业主所拥有的那部分财产。
Owner's equity, often referred to as capital, represents the portion of the assets that belong to the owner of the business.
基本财务报表包括资产负债表、收益表、业主权益表和现金流量表。
The principal financial statements of a corporation are the balance sheet, the income statement, and the statement of cash flows.
该报表列示期初业主权益数额、期间内的变动数额和期末业主权益数额。
The statement shows the figure of the beginning owner's equity, changes during the period, and the figure of the ending 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.
正是在业主权益这一领域，出现了公司会计与独资或合伙会计之间的不同。
It is in the area of owners' equity that differences arise between accounting for a corporation and accounting for a sole proprietorship or partnership.
资产和费用的减少被记为贷项，而负债、业主权益和收入的减少被记为借项。
Asset and expense decreases are recorded as credits; while liability, owner's equity and revenue decreases are recorded as debits.
这与业主权益的增加用贷项记录和业主权益的减少用借项记录的规则是一致的。
This is consistent with the rule that increases in owner's equity are recorded by credits and decreases are recorded by debits.
负债和业主权益使企业在将来的某一时间必须用货币或劳务来抵偿的义务或债务。
Liabilities or creditors' equity are the obligations or debts that the firm must pay in money or services at some time in the future.
永久性账户也称为资产负债表账户，包括资产、负债和业主权益类账户。 收藏。
The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
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).
股利的宣布，减少了公司业主权益中的留存收益部分，并形成称为“应付股利”的负债。
Declaration of dividends reduces the retained earnings portion of the owners' equity of the corporation and creates a liability called dividends Payable.
因此，业主权益是一种剩余要求权，也就是对清偿了结欠债权人债务后的留剩资产的要求权。
Thus, owners' equity is a residual claim-a claim to the assets remaining after the debt to creditors has been discharged.
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.
实质上，业主委员会代表业主的权益进行诉讼是因为其享有对业主权益的管理权，业主委员会因此种管理权而享有对具体纠纷的诉讼实施权。
In essence, it is because the Owners Committee has the right to manage the owner's interests, the Owners Committee could conduct litigation on behalf of the Owners.
实质上，业主委员会代表业主的权益进行诉讼是因为其享有对业主权益的管理权，业主委员会因此种管理权而享有对具体纠纷的诉讼实施权。
In essence, it is because the Owners Committee has the right to manage the owner's interests, the Owners Committee could conduct litigation on behalf of the Owners.
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