According to the above entries, the long-term liability and stockholder's equity accounts for 1998 are as follows 根据上述会计分录,长期负责和股东权益帐户1998年度的记录如下
The total increase in liabilities and stockholder's equity is caused by the most items of liabilities, and equity. 负债和股东权益的增长是负债和股东权益的各项目所导致的。
In addition to the above three basic statements, the corporation may prepare other statements such as the statement of stockholder's equity or statement of retained earnings. 除了上述三个主要报表之外,公司还可以编制其他一些报表,如股东权益表、留存收益表等。
However, the shareholders 'meeting is still paid attention to a great deal of fields of the company law, particularly in protecting medium and small stockholder's equity and company's interests. 然而,股东大会仍在公司法的诸多领域受到重视,特别是在保护中小股东权益和公司利益方面尤为突出。
Finally, according to the option theory, the economic relations between enterprise, shareholder and creditor have the characteristic of the option; stockholder's equity is the call option based on enterprise's value; 最后,根据期权理论,企业与股东、债权人的经济关系具有期权的特性,股东权益是基于企业价值的看涨期权。
This text has been explained to authors to research and thinking protecting the stockholder's equity problem of listed company in detail, and in draw lessons from others study thinking and about achievement foundation put forward one's own systematization solve the thinking and scheme. 本文详细阐述了笔者对保护上市公司股东权益问题的研究和思考,并在借鉴他人研究思路和有关成果的基础上提出了自己的系统化解决思路和方案。
Adjusting stockholder's equity structure; 调整股权结构;
But in our country, protection in stockholder's equity have analogous to to deficient degree, especially the minority stock holder's rights and interests are protected. 然而在我国,对股东权益的保护却存在着相当程度的欠缺,尤其是中小股东的权益保护。
At last, the paper concludes that the information accounting distortion is affected by many aspects, so perfecting the stockholder's equity structure may improve the accounting information quality, but cannot resolve the problem absolutely. 研究表明,会计信息失真是多方面综合作用的结果,股权结构只是影响会计信息失真的因素之一,我们试图通过完善股权结构使会计信息的失真状况有所改善,但不能完全解决会计信息失真问题。
Analysis of accounting of long-term stockholder's equity investment in Enterprises 企业长期股权投资核算浅析
The conclusion is, the SOS stock reduction plan does increase the extent of dilution of the stockholder's equity. 分析结论认为,国有股减持方案确实加重了增发对原有股东权益的稀释程度;
Administrative Structure of Illegal-person Consummate by Restriction of Stockholder's Equity 通过股权制衡完善法人治理结构
Because of the separation enterprise's ownership and actual control, manager control enterprise who may pursue interests by way of damaging stockholder's equity is not been supervised. 由于企业所有权与实际控制权的分离,控制着企业主要权力并且不受监督的经理可能会以损害股东权益的方式追求他们自身的利益。