equity ['ekwiti]

equity的基本解释

n.

公平, 公正, 证券, 产权, 权益, 股本

• When the existing laws fail to render a satisfactory judgment, equity applies.
• 当现存的法律不能作出令人满意的判决时衡平法就生效。

• They seem to be actuated by the principles of equity and justice.
• 看来他们受公平合理的原则所驱使。

• They applied for a home equity loan to send their son to college.
• 为了送他们的儿子上大学他们申请了以房屋为抵押资产的贷款。

• The company awards its employees with equities.
• 该公司以股票奖励员工。

equity所属的单词分类

Legal / 法律 [179]

summary judgment  ·  sidebar  ·  plea bargain  ·  hung jury  ·  family law  ·  constitutional law  ·  bar exam  ·  aid and abet  ·  voir dire  ·  probable cause

Money / 金钱 [114]

Pound  ·  yield  ·  withdraw  ·  wealth  ·  wallet  ·  vault  ·  value  ·  treasury  ·  trade  ·  thrifty

与equity相关的网络例句 [注：此内容来源于网络，仅供参考]

This paper chooses residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies. Our analysis shows that for the whole sample of listed companies which conduct seasoned equity offerings in the stock market, controlling 6, company scale, B/M, leverage and asset turnover, there is positive relationship between the total disclosure quality and marginal cost equity capital; there is negative relationship between the earnings radical and marginal cost equity capita; there is no remarkable relationship between the earnings smoothness and marginal cost equity capital.

本文采用剩余收益模型计算公司的股权融资成本，分别以披露总体质量和盈余披露质量作为反映我国上市公司信息披露质量的指标，研究发现在控制β系数、公司规模、账面价值比、盈利水平等因素的条件下，总体来看，信息披露总体质量越高的样本公司的边际股权融资成本越高；盈余激进度与边际股权融资成本负相关；而盈余平滑度与边际股权融资成本的关系并不显著。

Because our country executes is tax will be separated model, thus determine the tax on taxable profit in the confirmation and accounting, between many differences, must have permanent differences also has difference, the timing of the long-term equity investment difference compared to the equity method to control, because when the accounting of a long-term equity investment measured by employing the equity method under the condition of a long-term equity investment obtained from the disposal to every link existing accounting and tax laws are not consistent.

由于我国实行的是税会分离模式，因此税法上在确定应纳税所得额和会计在确认利润的时候，二者之间必然有很多的差异，既有永久性的差异也有时间性的差异，长期股权投资权益法导致的差异比较难以把握，因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

与equity相关的网络解释 [注：此内容来源于网络，仅供参考]

equity：权益

2)权益(equity)性投资. 权益性投资是指为获取企业的净资产所有权所做的投资,包括普通股、优先股、认股权与认股证等. 权益性证券的持有者一般拥有在股东大会上的表决权和领取股利的权利,但此类证券一般无还本日期,股东若无意继续持有,

equity：股本

一家公司可以通过发行[[债券]](debt)或发行[[股本]](equity)的方式筹集[[资本]](capital). 如果公司以前从未发行过股票,那么第一次公开售股就叫做ipo. 公司主要分为:[[私人公司]](private)、[[上市公司]](public)及国有机构私人公司的[[]](shareholders)很少,

equity：衡平法

"衡平法"(equity)是英美法系中一个重要的法学概念. 其定义为:这是"在英美法系中,在普通法和成文法之外的法庭做法. 原本上,衡平法是对案例法或成文法不适用,或需要衡平的处境提供救济.

equity：公平

在语义的层面上,"公平"(equity)、"平等"(equality)与"公正"、"正义"(justice,just)虽然是近义词,但仍有不同的含义. "平等"与"均等"的概念紧密相连,更重视数量、程度、品质上的一致,但"均等"的分配并不一定是公平的,例如对大小不同的孩子均分食物.

Owners equity：所有者权益

在公司的资产负债表上,公司的法人财产权体现为资产,而股东财产权则体现为"所有者权益"(owners'equity)或净资产,亦即资产减去负债之后的差额;在公司的损益表上,公司的法人财产权体现为收入,而股东财产权则体现为利润或净收入,