一、业主权益的计量资产、负债、业主权益是构成资产负债表的三大要素。资产负债表中,所有要素必须经过严格的计量,通过分类、汇总,最后得出整个企业资产负债的基本信息。因资产、负债不同,股东权益不能单独计量,它既不能按现行市价,也不能按主观价值来反映,资产负债表中所反映的业主权益总额,是按传统会计程序计量资产与负债之后两者相减所得出的结果,即资产-负债=股东权益。正因为如此,报表上所计列的业主权益额并不反映其现值。同样是反映产权关系,业主权益同负债相比,还存在以下几点差别:①债权人要求支付利息和偿还本金的权利是在股东(包括优先股股东和普通股股东)权益之前,优先股股东的求偿权先于普通股股东。②债务到期偿还本利金额的日期均是固定的,而对股东所支付股利的多少则受多方面因素的影响,主要有企业经营的好坏、企业发展战略、企业会计政策等等,并且,除极少数例外的情况外,股东不能期望在一定日期或事先确定一个日期收回其资本。③股东权益是凭借所使用权益的概念,着眼于企业的净资产,即业主权益始终等于净资产。另外,有一点值得注意的是,虽然业主权益和负债在概念上有明确的界限,但在实务处理上则可能混淆。比较典型的例子,一是可更换的债券,另一个是发行有到期金额和日期的优先股(国内目前很多企业发行的内部股票就兼具有股票和债券双重性质)。由于同时都具有负债和余利权益的特性,在会计处理上就有可能出现问题,因此,必须有专门的条文对此作出具体规定。 I. Measurement of Owner’s Equity Assets, liabilities, and owner’s equity constitute the three major elements of the balance sheet. In the balance sheet, all elements must be rigorously measured. Through classification and aggregation, the basic information of the entire company’s assets and liabilities is finally obtained. Due to the difference in assets and liabilities, shareholders’ equity cannot be measured separately. It can neither be measured at the current market price nor subjective value. The total amount of owner’s equity reflected in the balance sheet is measured by the traditional accounting procedures. The result of subtracting the results is asset-liability = shareholder equity. Because of this, the equity value of the owner listed in the report does not reflect its current value. Similarly, it reflects the relationship of property rights. Owners’ equity has the following differences compared with liabilities: 1 The right of the creditor to pay interest and repay the principal is before the rights of the shareholders (including the preferred stockholders and the ordinary stockholders), the preferred stockholders The claim is preceded by ordinary shareholders. 2 The date for the repayment of the principal of the debt due to maturity is fixed, and how much the dividend paid by the shareholders is affected by many factors, mainly including the quality of business operations, corporate development strategies, corporate accounting policies, etc., and With very few exceptions, shareholders cannot expect to recover their capital on a certain date or before a certain date is set. 3 The shareholders’ equity is based on the concept of the equity used, focusing on the net assets of the company, ie, the owner’s equity is always equal to the net assets. In addition, it is worth noting that although there is a clear conceptual boundary between the owner’s equity and liabilities, it may be confusing in practice. A typical example is one in which bonds are exchangeable, and the other is the issuance of preference shares with the amount and date of maturity (domestic companies currently have internal stocks that are issued by both companies with the dual nature of stocks and bonds). Since both have the characteristics of debt and residual interest, there may be problems in accounting treatment. Therefore, there must be specific provisions for this.