owner's equity

owner's equity的基本解释

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[经] 业主权益, 所有者权益

与owner's equity相关的网络例句 [注：此内容来源于网络，仅供参考]

In case a non-property owner adds appurtenance to the property of any other person that he uses, and if the property owner agrees to such adding and has stipulations on how to deal with the appurtenance, the stipulations shall be followed; if there is no stipulations and they cannot make an agreement through negotiation, the property owner may order to dismantle it if it can be dismantled; if it cannot be dismantled, it may be returned to the property owner after being converted into money; if it results in any loss of the property owner, the non-property owner shall undertake compensation liabilities.

非产权人在使用他人的财产上增添附属物，财产所有人同意增添，并就财产返还时附属物如何处理有约定的，按约定办理；没有约定又协商不成，能够拆除的，可以责令拆除；不能拆除的，也可以折价归财产所有人；造成财产所有人损失的，应当负赔偿责任。

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。

与owner's equity相关的网络解释 [注：此内容来源于网络，仅供参考]

Owner's equity：所有者权益

站内相关信息搜索:本站内容部分来自互联网,如有貌似 把共同类放进资产类里了 资产 负债 所有者权益(OWNER'S EQUITY) 成本 损益预提账款新会计准则(Accounting Standards)已经取消该账户.

Owner's equity：业主产权

其会计 等式表示为: 资产(assets)=负债(liability)+业主产权 (owner's equity) , 或资产 (assets)= 产权 (equities). 在后一个公式中的产权, 既包括业主的 产权,也包括债权人的产权. accounting event 会计事项 在会计记录中所记录中一切业务.

Owner's equity：业主权益

该表通常划分成两方,左方为资产(assets),右方为负债(liabilities)和业主权益(owner's equity),两方的总计金额必须平衡. 企业编制资产负债表的目的,在于显示企业在某一特定时日的财务状况,通常皆于年底或按月、按季加以编制.

Owner's equity：投资者权益

guideline 方针,指南 | owner's equity 投资者权益 | financial statement 财政报表

Total owner's equity：所有者权益合计

未分配利润 Undistributed profit 78 | 所有者权益合计 Total owner''s equity 80 | 负债及所有者权益总计 TOTAL LIABILITIES AND OWNER''S EQUITY 81