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.
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.
收入的增加会导致业主权益的增加。
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.
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?
业主权、资本和净值都是所有者权益的其它表达方式。
Proprietorship, capital, and net worth are other terms for 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.
随着城市小区的不断增加，业主权利受侵害的情形也日益增多。
As the number of urban residential quarters is constantly increasing, the infringement of house-owners' right have become more frequent.
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.
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.
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.
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.
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.
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