为了让资产负债表平衡,一边的总资产必须等于另一边的总负债加上股东权益。
In order for the balance sheet to balance, total assets on one side have to equal total liabilities plus shareholders' equity on the other.
因此,库藏股票账户应作为股东权益项目的减项,出现在资产负债表中。
Stock account should appear in the balance sheet as a deduction in the stockholders' equity section.
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.
应用推荐