业主权益

独资和合伙企业需要编制业主权益表。

Single proprietorships and partnerships prepare the statement of owner 's equity .

我国现行的工程质量保修制度存在规定的保修期长、承包人承担的风险大、保修实施的主体单一、业主权益难以得到有效保障等问题。

The current project quality guarantee system in China stipulates long guarantee period .

收入的增加会导致业主权益的增加。

Increase in revenue will increase owner 's equity .

企业的负债总是列在业主权益之前。

The liabilities of a business are always listed before the owner 's equity .

美元的净收益导致了业主权益的增加。

The net income of $ 2 causes the owner 's equity to increase .

但是为什么资产总额等于负债加业主权益的总和呢？

But why do total assets equal the total of liabilities and owner 's equity ?

在近几十年里，人们从未间断过对所有者权益（业主权益）要素的研究。

People have been exploring the issue of owners ' equity throughout the past ten years .

会计等式反映了资产、负债和业主权益之间的关系。

The accounting equation reflects the relationship among assets , liabilities , and owner 's equity .

独资企业和合伙企业编制业主权益表，而不是留存收益表。

Single proprietorships and partnerships prepare the statement of owners'equity rather than the statement of retained earnings .

资本、净资产以及股东权益是表示业主权益的其他用语。

Capital , net assets , and shareholders ' equity are the other terms for owner 's equity .

资本是企业的所有者权益，也分为业主权益。

Capital is the interest of the owners in an enterprise and also it is known as 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。

In the balance sheet of a corporation , the term stockholders ' equity is used instead of owner 's equity .

资产负债表是企业的资产、负债和业主权益的列表。

A balance sheet is a list of the assets and liabilities of a business and of the 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）。

Every transaction of a business affects the assets and ( or ) equities ( liabilities or owner 's equity ) .

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 refers to the interest or the claim of the investors remaining in the net assets of an enterprise .

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。

This is consistent with the rule that increases in owner 's equity are recorded by credits and decreases are recorded by debits .

当然，业主权益将通过把亏损额借记资本账户而减少。

The owner 's equity will , of course , be reduced by the amount of the loss debited to the capital account .

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。

The listing of liabilities and owner 's equity tells us who supplied these resources to the business and how much each group supplied .

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 permanent accounts are also called the balance sheet accounts , which include the asset , liability , and owner 's equity accounts .

正是在业主权益这一领域，出现了公司会计与独资或合伙会计之间的不同。

It is in the area of owners'equity that differences arise between accounting for a corporation and accounting for a sole proprietorship or partnership .

第11条凡商业之资产、负债或业主权益发生增减变化之事项，称为会计事项。

Article 11 The assets and liabilities of a business or increase / decrease or changes in owner ′ s equity are called accounting events .

股利账户是一个“过渡性”的业主权益账户，它与独资企业的提用账户相类似。

The Dividends account is a " temporary " owners ' equity account , similar to the owner 's drawing account in a sole proprietorship .

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。

Owner 's equity , often referred to as capital , represents the portion of the assets that belong to the owner of the business .

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。

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 .

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。

The basic financial statements include the balance sheet , the income statement , the statement of owner 's equity , and the statement of cash flows .

该报表列示期初业主权益数额、期间内的变动数额和期末业主权益数额。

The statement shows the figure of the beginning owner 's equity , changes during the period , and the figure of the ending owner 's equity .

业主权益要求每个企业的计帐都必须与企业主或其他经济体的个人财产相区分。

The Entity Principle requires each business enterprise to keep accounting records completely distinct and separate from the personal finances of the owner or any other business unit .

资产总额与负债加业主权益的总和的相等即平衡是这个财务报表称为资产负债表的原因。

This agreement or balance of total assets with the total lf liabilities plus owner 's equity id one reason for calling this statement lf financial position a balance sheet .

期末业主权益数额直接反映在该期末资产负债表的业主权益项目中。

The figure of the ending owner 's equity will be directly reflected in the item of owner 's equity in the balance sheet at the end of that period .

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。

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 .