Owners' equity.
Equity, an English word, is mainly used as a noun. When used as a noun, it means "fairness, justice; equity; common stock; the net value of mortgage assets".
equity private equity private equity investment; private equity; private equity investment; private equity investment fund Negative equity negative equity; negative equity; negative equity link equity link equity Equity cushion equity cushion; capital cushion equity ownership capital ownership; [Law] property rights
Ownership; equity option option; option of each share Owner's equity refers to the remaining equity enjoyed by the owner after deducting liabilities from the assets of the enterprise.
The owner's equity of a company is also called shareholders' equity.
Owner's equity is the owner's residual claim on the company's assets. It is the part of the company's assets that should be enjoyed by the owner after deducting the creditors' rights. It can not only reflect the maintenance and appreciation of the capital invested by the owner, but also reflect the protection of creditors' rights and interests.
idea.
The sources of owner's equity include capital invested by owners, other comprehensive income, retained earnings, etc., which are usually composed of share capital (or paid-in capital), capital reserves (including equity premium or capital premium, other capital reserves), and surplus reserves.
and undistributed profits.
The capital invested by the owner refers to the part of the capital invested by the owner into the enterprise. It includes not only the amount that constitutes the registered capital or share capital of the enterprise, but also the amount of the invested capital exceeding the registered capital or share capital, that is, the capital premium or equity premium. This part
Invested capital is reflected as capital reserve (capital premium).
Other comprehensive income refers to various gains and losses that are not recognized in current profits and losses according to accounting standards.
Retained earnings refer to the internal accumulation that is extracted or formed by an enterprise from profits realized over the years and retained in the enterprise, including surplus reserves and undistributed profits.
Summary of Enterprise Work in the First Quarter of 2020 (I)
The third quarter of each year is the most critical month for pr