会计审计专业英语（第5版）课件：财务会计（二）.pptx

ProfessionalEnglishforAccountingandAuditing

会计审计专业英语

Part1AccountingPrinciple会计原理

FinancialAccounting财务会计

Part3CostandManagementAccounting成本与管理会计

Part4InternationalAccounting国际会计

Part5Audit审计ProfessionalEnglishforAccountingandAuditing

会计审计专业英语

Owners’Equity

所有者权益FinancialAccounting

财务会计（二）

ContributedCapital实收资本OwnershipsofBusinessEntitiesRightsandPrivilegeofShareholdersIssuanceofSharesRetainedEarnings留存收益Dividends股利TreasuryStock库存股票Owners’Equity企业法人的所有权股东的权利和特权发行股票

8.1.1OwnershipsofBusinessEntities Partnerships合伙anunincorporatedassociationoftwoormorepersonstocarryonabusinessforprofitasco-ownerscapitalaccountsareestablishedforeachpartnerSoleProprietorships独资ownedbyonepersontheowners’equityisreportedbymeansofasinglecapitalaccount8.1ContributedCapitaltheowner(s)is(are)personallyresponsiblefortheliabilitiesoftheentities由一个人拥有所有者权益通过单一资本账户报告两人或两人以上组成的非法人实体，以共同所有者身份经营为每个合伙人建立资本账户股东个人对实体的债务负责

8.1ContributedCapital8.1.1OwnershipsofBusinessEntities Corporations公司Aseparatelegalentity一个单独的法律主体Theownershipisdividedintoshares所有权分为股份Theyhavecontinuityoflife公司寿命可以延续下去Shareholdersarenotliableforthecorporation’sdebts.股东不对公司的债务负责Stockholdersarenotagentsofthecorporation股东不是公司的代理人Ownershiprightscanbeeasilytransferred所有权可以轻松转移incomeofacorporationistaxedtwice公司的收入征税两次subjecttomoreregulations更多法规的约束

ContributedCapitalRetainedEarningsAccountAdditionalPaid-inCapitalAccountLess:TreasuryStockAccountTwoPrimarySourcesofEquityCorporateCapital公司资本CommonStockAccountPreferredStockAccountAssets–Liabilities=Equity实收资本普通股资本溢价优先股留存收益所有者权益的两个主要来源库存股

8.1ContributedCapital8.1.2RightsandPrivilegeofShareholdersCommonShareholders普通股股东righttovoteonkeycorporatematters在关键公司事务上投票的权利preemptiverighttopurchaseenoughsharestoretaintheirproportionalownershipinterestrighttoshareproportionatelyin