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企业的资产减负债后的净值,归企业投资者所有,这个净资产值称为所有者权益或股东权益。在会计处理上,所有者权益的会计处理因企业的组织形式不同而不同。企业的组织形式包括独资企业、合伙企业、无限责任公司、有限责任公司、股份有限公司等多种形式。由于股东只以其出资额对公司承担有限责任,而股票更是集合大量社会闲散资金成为巨额资本的有效手段,故有限责任公司和股份公司在现代经济中起着主导作用。本文着重讨论股份公司的会计问题,有限公司除资本不分成等额股份外。其余可比照股份公司处理。
The net value of an enterprise’s assets after deduction of liabilities is owned by the corporate investor. This net asset value is called owner’s equity or shareholders’ equity. In accounting treatment, the accounting treatment of owner’s equity differs depending on the organization of the company. The organizational forms of the company include sole proprietorships, partnerships, unlimited liability companies, limited liability companies, and joint stock companies. As shareholders only have limited responsibility for the company with their capital contribution, and stocks are an effective means of pooling a large amount of social idle capital into huge capital, limited liability companies and joint stock companies play a leading role in the modern economy. This article focuses on the accounting issues of the joint-stock company, except that the capital is not divided into equal shares. The rest can be handled by the stock company.