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- statement of change in stockholder equity 股东权益变动表
- Equity capital is sometimes used as a synonym for stockholders' equity. 该资本有时也作为股东权益（资产净值）的同义词。
- As the investor earns net income, the stockholders' equity in the company increases. 当被投资者获得净收益时,其股东权益增加。
- The increase in stockholders' equity arising from profitable operations is called retained earnings. 由于盈利性经营所增加的股东权益称为留存收益。
- The rate of return on stockholders' equity is the most important indicator in evaluating the profitability. 股东权益报酬率是评价盈利能力中最主要的指标。
- This ratio expresses the relationship of net income to stockholders' equity, and indicates how much is earned for each dollar invested by owners. 它表达的是净收益与股东权益之间的关系,表明投资者每投入一元能够赚取多少报酬。
- An important distinction must be drawn between a cash dividend and a stock dividend. A cash dividend reduces both assets and stockholders' equity. 现金股利和股票股利存在重要区别：现金股利同时减少资产和股东权益。
- State laws require that the stockholders' equity section of a corporate balance sheet clearly indicate the source of the owners' equity. 政府法律要求公司资产负债表中的股东权益项目需清楚表明业主权益的来源。
- The directors cannot declare a dividend that would cause total stockholders' equity to fall below the par value of the outstanding shares. 董事会不能宣布将导致股东权益总额低于发行在外股份票面价值的分红。
- The directors cannot declare a dividend that would cause total stockholders' equity to fall below the par.value of the outstanding shares. 董事会不能宣布将导致股东权益总额低于发行在外股份票面价值的分红。
- For this reason, the Treasury Stock account should appear in the balance sheet as a deduction in the stockholders' equity section. 因此,库藏股票账户应作为股东权益项目的减项,出现在资产负债表中。
- The term net assets means total assets minus total liabilities; in other words, net assets are equal to total stockholders' equity. 净资产就是总资产减总负债,换句话说,净资产等于股东权益总额。
- Second, the number of common shares outstanding to determine book value per common share divides the remaining amount of stockholders' equity. 第二步,用股东权益的剩余价值除以发行在外的普通股股数以确定普通股每股账面价值。
- When treasury stock is purchased, the corporation is eliminating part of its stockholders' equity by a payment to one or more stockholders. 在购入库藏股票时,公司通过给一个或多个股东支付现金来减少其股东权益。
- The book value per share of common stock expresses the relationship of common stockholders' equity to the number of shares of common stock outstanding. 普通股票的每股账面价值表达的是普通股权益与发行在外的普通股票股数之间的关系。
- In computing the rate of return on stockholders' equity, analysts should deduct the preferred dividends to maintain the equity belonging to common stockholders. 在计算股东权益报酬率时,分析者应当扣除优先股权益,只保留应该归属于普通股的权益。
- First, the redemption value or call price of the entire preferred stock issue and any dividends in arrears are deducted from total stockholders' equity. 第一步,从股东权益总额中减除全部优先股的赎回价值和拖欠的股利
- Since the declaration and payment of a dividend reduce the stockholders' equity, the dividend could be recorded by debiting the Retained Earnings account. 由于宣布和发放股利减少企业的所有者的权益，发放股利时，可以通过借记“留存收益”账户来反映。
- Illustration of a Stockholders' Equity Section 股东权益栏举例
- shareholders' equity;Stockholders' equity 股东权益
