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指refersto
Owners'equityreferstotheinterestoftheinvestorsremainingintheassetsofanenterprise,includingcapitaloftheenterpriseinvestedinbyinvestors,capitalreserve,surplusreserve,andundistributedprofitretainedintheenterpriseetc.
所有者权益是指企业投资人对企业净资产的所有权,包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等.
投入investin
InvestedCapitalisthecapitalfundactuallyinvestedintheenterprisebyitsinvestors,whetheritisinformofcash,physicalgoodsorotherassetortheoperationoftheenterprise.
投入资本是投资者实际投入企业经营活动的各种财产物资,无论它以、实物还是以其他形式存在.
分割divide
Theowners'equityofacorporationisdividedintosharesofstock.Apersonbeesastockholderbypurchasingthestockofthecorporation.
公司的所有者权益被分割为股票的若干股份,购买一个公司股票的人即成为该公司股东.
发行issue
Corporationsissuedifferenttypesofstocktoappealtoawidevarietyofinvestors.Thestockofacorporationmaybeeithermonorpreferredandparorno-par.公司发行不同种类的股票以吸引范围广大的各类投资者.公司的股票或为普通股,或为优先股,或有面值,或无面值.
分享share
Sharingofpartnershipprofiteansthatallpartnershearighttoshareinpartnershipprofitsandanobligationtoshareinpartnershiplosses.
分享利润即所有合伙人都有分享企业利润的权利和分提企业亏损的责任.
创立create
Asoleproprietorshipisaseparateanizationwithasingleownerwhileapartnershipisoluntaryanizationthatiscreatedbyapartnershipagreementandjoinstwoormoreindividualstogetherasco-owners.
独资企业由一个业主独自创立,而合伙企业则是根据合伙协议自愿创立,为两个或两个以上的个人共同拥有.
增加increase
Therearetwoowner'sequityaccountsinaproprietorship:aCapitalandaDrawingsaccount.TheCapitalaccountisincreasedbyownercontributionsandprofitsanddecreasedbyownerwithdrawalsandlosses.
在独资企业中设立了两种业主权益账户：资本账户和提款账户.资本账户因业主投资和盈利而增加,因业主提款和亏损而减少.
处理treat
Investmentsandwithdrawalsbypartnersaretreatedinthesamewayastheyareinaproprietorship.Thatis,investmentsincreasethepartners'capitalbalancesandwithdrawalsdecreasethecapitalbalances.
合伙人的投资和提款处理与独资企业情况相同,即投资增加合伙人的资本余额,而提款则减少合伙人的资本余额.
减去deduct
Thestatementofpartners'capitalreconcilestheendingcapitalbalanceswiththebeginningcapitalbalancesbyaddingprofitsandadditionalinvestmentsanddeductinglossesandpartnerwithdrawals.
合伙人的资本表,通过在期初的资本余额上加上盈利和增投资本,减去亏损和提款来调节期末资本余额.
持续拥有continuetoown
Apartnershiphasalifelimitedbythelengthoftimethatallpartnerscontinuetoownthebusiness.
合伙企业的存续期以全部合伙人持续拥有企业的时间长度为限.
退伙withdraw
Ifapartnerwithdraws,thedepartingpartner'sinterestcanbepurchasedbyanoutsiderorbytheotherpartners,eitherwiththeirpersonalassetsorwithpartnershipassets.
如果合伙人退伙,他的权益可由企业外部的人或其余的合伙人用他们的私有财产或其合伙资产购买.