The owners equity information is improved with dynamic .
对于所有者权益的信息,现有三张会计报表的反映都不够充分:损益表与现金流量表仅仅从不同方面反映一个时期的公司利益状况;而资产负债表,虽然对所有者权益进行了分项排列,但是其静态报表的性质无法揭示更多的权益信息。
The financial accounting information is a sort of standard financial information provided by enterpriser according to the accounting standards generally accepted by the assets owners.
财务会计信息是企业订价制度分工和专业化的结果，资产所有者和经营管理者之间财务信息不对称是财务会计产生的基本前提。
Assets + Liability = Owner's Equity
资产加负债等于所有者权益
Owners' Equity: The residual interest in the organization's assets after deducting liabilities.
所有者权益：资产减去负债之后的企业剩余权益。
Net assets refer to the owners' equity in a business, or assets minus liabilities.
净资产指企业中的所有者权益,即资产减去负债。
Item of the balance sheet should be grouped according to the categories of assets, liabilities and owners' equity, and shal be shown item by item.
资产负债表的项目，应当按资产、负债和所有者权益的类别分项列示。
They are debt-equity ratio, debit to tangible net worth ratio and etc.
它们是负债权益比率、负债与有形净资产比率等。
Creditors have a claim to the assets as represented by the liabilities on the balance sheet. Only the difference between the assets and liabilities of a business is the amount of owner's equity.
贷款方对平衡表上负债的资产有主张权。一个企业只有资产和负债的差才是所有者权益的数量。
Owners' equity is the economic interest in the assets of an enterprise attributable to the owners. The amount is the balance of assets after deducting all liabilities.
所有者权益，是指所有者在企业资产中享有的经济利益，其金额为资产减去负债后的余额。
The balance sheet lists all the assets, liabilities, and owner's equity of an entity as of a specific date, usually the end of a month or a year.
资产负债表反映企业在某一特定时点，通常是月末或年末的资产、债及所有者权益。
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。
A trial balance is a list of all accounts with their balances-as-sets first, followed by liabilities and then owner's equity.
试算平衡表是列示所有帐户余额，且按资产、负债和所有者权益顺序列示会计资料。
Assets appear on the left side of the equation. The equity (liabilities and owner's equity) on the right side of the equation show the legal and economic claims against the assets.
等式左边是资产,等式右边的权益(负债和业主权益)则表明对资产拥有的法律和经济的求偿权。
According to the accounting equation, a firm is assumed to pos-sess its assets subject to the rights of the creditors and owners.
根据会计等式，一个公司所拥有的资产应该等于债权人和所有者对企业的索取权总值。
The balance sheets can provide the information that indicates the amount of the change of every item of assets, liabilities and equities.
资产负债表能够提供关于资产、负债和权益项目变动金额的信息。
An Analysis on Financial Risk of Listed Commercial Banks in China:Based on Contingent Claim Balance Sheet Approach
基于或有权益资产负债表的中国上市商业银行风险分析
A statement of assets, liabilities and owners equity at a specific date. Also called statement of financial position or statement of assets and liabilities.
特定日期的资产、负债和业主权益的报告。也被称为财务状况表或者资产与负债表。
The entire property owned by a person, especially a bankrupt, that can be used to settle debts.
负债资产某人尤指破产者所拥有的可以用来抵债的全部财产
The Stockholders' equity section of the balance sheet is illustrated below...
资产负债表的股东权益项目列示如下…
Account: A summary record of the changes in a particular asset, liability, or owners' equity.
帐户:特定的汇总资产、债、有者权益变动的记录。