owner's equity
英 [ˈəʊnəz ˈekwəti]
美 [ˈoʊnərz ˈekwəti]
n. 所有者权益，业主产权，资本净值
双语例句
- The accounting equation reflects the relationship among assets, liabilities, and owner's equity.
会计等式反映了资产、负债和业主权益之间的关系。 - The liabilities of a business are always listed before the owner's equity.
企业的负债总是列在业主权益之前。 - The fundraising is divided into the owner's equity fundraising and creditor's right fundraising by its ownership.
企业所筹资金按其所有权分为权益性筹资和债权性筹资。 - The owner's equity will, of course, be reduced by the amount of the loss debited to the capital account.
当然，业主权益将通过把亏损额借记资本账户而减少。 - Every transaction of a business affects the assets and ( or) equities ( liabilities or owner's equity).
企业的每项交易都会影响资产和（或）权益（负债或业主权益）。 - Single proprietorships and partnerships prepare the statement of owner's equity.
独资和合伙企业需要编制业主权益表。 - But why do total assets equal the total of liabilities and owner's equity?
但是为什么资产总额等于负债加业主权益的总和呢？ - Capital, net assets, and shareholders 'equity are the other terms for owner's equity.
资本、净资产以及股东权益是表示业主权益的其他用语。 - Capital is the interest of the owners in an enterprise and also it is known as owner's equity.
资本是企业的所有者权益，也分为业主权益。 - A balance sheet is a list of the assets and liabilities of a business and of the owner's equity.
资产负债表是企业的资产、负债和业主权益的列表。 - The permanent accounts are also called the balance sheet accounts, which include the asset, liability, and owner's equity accounts.
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。 - The balance sheet is a financial statement that shows the financial position of a business entity by summarizing the assets, liabilities, and owner's equity at a specific date, usually at the end of a month or a year.
资产负债表是通过汇总在某一特定时日，通常是月末或年末的资产、负债和业主权益，来反映企业财务状况的报表。 - Assets appear on the left side of the equation. The equity ( liabilities and owner's equity) on the right side of the equation show the legal and economic claims against the assets.
等式左边是资产，等式右边的权益（负债和业主权益）则表明对资产拥有的法律和经济的求偿权。 - The amount of owner's equity on the balance sheet is sometimes referred to as the net worth, net assets, or capital of the proprietorship.
有时，平衡表上所有者权益的数量指的是净值，净资产，独资资本。 - Owner's equity refers to the interest or the claim of the investors remaining in the net assets of an enterprise.
业主权益是指企业投资人对企业净资产的所有权或要求权。 - Owner's equity, often referred to as capital, represents the portion of the assets that belong to the owner of the business.
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。 - The net income of$ 2 causes the owner's equity to increase.
美元的净收益导致了业主权益的增加。 - A trial balance is a list of all accounts with their balances-as-sets first, followed by liabilities and then owner's equity.
试算平衡表是列示所有帐户余额，且按资产、负债和所有者权益顺序列示会计资料。 - The difference between the revenues and the expenses is referred to as operating results which will be directly reflected in the item of net income in the statement of owner's equity at the end of that period.
收入与费用之间的差额为经营成果，它将直接反映在该期末业主权益表的净收益项目中。 - The listing of liabilities and owner's equity tells us who supplied these resources to the business and how much each group supplied.
负债和业主权益项目告诉我们谁为企业提供了这些财源以及各自提供了多少。 - In order to record the increase, decrease, and balances in an individual item of asset, liability, owner's equity, revenue, or expense, it is necessary to establish a number of accounts.
为了记录资产、负债、业主权益、收入、费用各项目的增加、减少和结余情况，就有必要设置一系列账户。 - This is consistent with the rule that increases in owner's equity are recorded by credits and decreases are recorded by 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。 - In the balance sheet of a corporation, the term stockholders 'equity is used instead of owner's equity.
在公司的资产负债表中，股东权益这一术语取代了业主权益。 - Increase in revenue will increase owner's equity.
收入的增加会导致业主权益的增加。 - The basic financial statements include the balance sheet, the income statement, the statement of owner's equity, and the statement of cash flows.
基本财务报表包括资产负债表、收益表、业主权益表和现金流量表。 - 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.
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。 - The debit balance in the account of withdrawals for a sole proprietorship or a partnership reflects the decrease in the owner's equity during the accounting period from the withdrawal of cash or other assets for personal use.
独资企业或合伙企业的业主提款账户的借方余额反映在某一会计期间内，由于业主提取现金或其他资产以供私人使用而导致的业主权益减少。 - Owner's equity results from state investment in the collective ownership enterprise and the income earned therefrom.
国家对集体企业的投资及其收益形成的所有者权益。 - Household Division: Competition among the Authority, Blood Relationship and Profit; There are two owner's equity accounts in a proprietorship: a Capital and a Drawings account.
农户分家：权威、血缘与利益的博弈在独资企业中设立了两种业主权益帐户：资本帐户和提款帐户。 - The term owner's equity refers to the owner's interest in or claim upon the business. proprietorship, capital, and net worth are other terms for owner's equity.
所有者权益一词指的是所有者在实业中的利益和对实业的主张权。业主权，资本和净值都是所有者权益的其它表达方式。