Declaration of dividends reduces the retained earnings portion of the owners' equity of the corporation and creates a liability called dividends Payable.

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。

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Transfer of shares of limited liability company is that the shareholders transfer their own shares to others, and it is a legal action of others made equity qualified of shareholders.

有限责任公司股权转让是股东依法将自己的股权转让给他人，使他人取得股权和股东资格的法律行为。

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Conventionally, asset and expense increases are recorded as debit, while liability, owners' equity, and revenue increases are recorded as credit.

根据惯例，资产和费用的增加记为借项，而负债，所有者权益，收入的增加记为贷项。

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There are two bases of transferee liability: at law and in equity.

FORBES: Beware Liability For Other's Taxes

If the economy were then in a dire state, equity and property prices would have plunged and the assets would not cover the liability.

ECONOMIST: The retired are always supported by their children