预习阶段课程零基础讲全：者权益会计基本要求与权益工具处理.pdfVIP

Chapter10Owner’sRights

andInterests

Section1BasicRequirementsforOwner’sEquity

Accounting

1.Definitionandclassificationofowners’equity

1.定义

Ownersequityreferstotheremainingequityenjoyedbytheownerafterdeducting

liabilitiesfromacompanysassets.

2.分类

权益金额科目

初始投资200实收资本

Surplusreserve

800

Profitandloss1000留存收益

includedinprofitUndistributedprofits

200

Gainsandlossesbefore1000Other

profitcomprehensive

Capitalpremium200income

Notanearned250资本公积

interestOthercapitalreserves

50

2.Equityinstruments

1.Equityinstrument:referstoacontractthatcanproveownershipoftheremainingequityintheassetsofanenterpriseafterdeductingallliabilities.

2.看涨（