他认为企业资产负债表的报表结构需要修改,将报表中右边的股东权益分为两个部分,股东权益和主体权益(entity equity)。根据企业性质以及会计信息系统的目标,财务会计报告应该披露的是主体本身的活动与状况,而不应该主要关心股东的利益。
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Private-equity firms are said to be interested in swallowing all or part of Yahoo! and there has been speculation that the company could spin off its lucrative Asian operations into a separate entity.
有传言称雅虎可能会将盈利的亚洲业务拆分出来,成立一家单独的公司。
The Target company does not have any subsidiaries or branches and does not hold any participation, shares or equity interest in any joint venture, company or other legal entity.
目标公司无任何子公司或分支机构,未参与任何合资企业、公司或任何法人实体、或拥有任何上述实体的股份或股本权益。
Under a financial concept of capital, such as invested money or invested purchasing power, capital is synonymous with the net assets or equity of the entity.
资本(例如投入的货币资金或购买能力)的财务概念,表示资本是经济实体的净资产。
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