1.
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。
2.
Distributions of this nature are termed dividends and decrease both total assets and total stockholders' equity.
这种性质的分配称为股利,它同时减少总资产和股东权益总额。
3.
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。
4.
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,
5.
Thus in a corporation which has issued common stock only, the book value per share is computed by dividing total Stockholders' equity by the number of shares outstanding.
因此,如果公司只发行普通股,每股账面价值的计算为股东权益总额除以发行在外的股数。
6.
The securities investment trust fund′s total face issued amount, total number of beneficiary units, and whether there can be additional issuance.
三证券投资信?基金发行总面额、受益权单位总数及得否追加发行。
7.
ratio of net income to total assets
净收益对资产总额比率;净收益对资产总额比率
8.
Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.
业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。
9.
The common stockholders' equity is the total stockholders' equity less preferred stockholders' equity.
普通股权益是全部股东权益减去优先股权益的差额。
10.
profit ratio of total liabilities and net worth
负债总额与净值的利益率
11.
The statement shows the figure of the beginning owner's equity, changes during the period, and the figure of the ending owner's equity.
该报表列示期初业主权益数额、期间内的变动数额和期末业主权益数额。
12.
Analysis on the Accounting Method of Long Term Investment Difference and Adjustment of Taxable Profit;
权益法下股权投资差额的会计处理及纳税调整
13.
If the revenue (credit balances) exceeds the expenses (debit balances), the income summary account will have a credit balance representing net income.
如果收入(贷方余额)超过费用(借方余额),收益汇总账户将有一个代表净收益的贷方余额。
14.
aggregate limit
(配额的) 总限额
15.
They are rewarded in pay,power and perquisites.
作为报偿,他们得到了钱、权力和额外收益。
16.
The Analysis on Chinese Listed Companies Huge Return of Equity Financing;
我国上市公司股权融资超额收益问题研究
17.
On Protecting the Medium and Small-Amount Creditor s Interests in the Composition Concerning Bankruptcy;
论破产和解中中小额债权人利益之保护
18.
Discussing the Confirmation of Rights and Interests Amount of State-owned Land Allocation
国有划拨土地权益金额确定问题的探讨