Question 2: Owner's equity calculation formula Owner's equity = paid-in capital+capital reserve+surplus reserve+undistributed profit.
If this undistributed profit is the figure on the balance sheet, it will not be added to this year's profit, because this year's profit is already included. If it is on the ledger, the profit of this year will be added at other times, unless the account is closed at the end of the year.
Current liabilities = total assets-owner's equity.
Question 3: What assets plus liabilities does owner's equity equal?
Question 4: The difference between equity and owner's equity. The rights and interests of an enterprise should include two parts: the debtor's rights and interests and the owner's rights and interests, so the owner's rights and interests belong to the shareholders of the enterprise and the other belongs to the creditors.
Will set the identity: assets = liabilities (owner's equity)+owner's equity = equity.
Question 5: The owner's equity of net assets is different from net assets. There is no attribute in front, which is equal to owner's equity.
Owner's equity is the sum of owner's equity and minority shareholders' equity belonging to the parent company.
Your example:
The net asset is 200,000, and the owner's equity is also 200,000.
In fact, this is a good judgment. If the owner's equity only refers to the owner's equity belonging to the parent company, then the accounting equation is not established.
For example: 50+ 15≠70
Distinguishing the rights and interests of owners and minority shareholders belonging to the parent company is from the perspective of "parent company"; But from the perspective of the subsidiary itself, regardless of rights and interests, it is the owner's rights and interests of the subsidiary itself. So it should be the sum of the two.
Question 6: What does owner's equity mean? 1, owner's equity refers to the residual benefits enjoyed by the owner after deducting liabilities from assets. That is, the net amount of resources with future economic benefits owned or controlled by an accounting entity in a certain period of time. The so-called net assets are equal to the balance of all assets minus all liabilities of the enterprise in quantity, which can be expressed by the deformation of accounting identity, that is, assets-liabilities = owners' equity.
Sources include capital invested by owners, gains and losses directly included in owners' equity, retained earnings, etc.
2. Net output = total assets-total liabilities. Generally speaking, the amount of net assets is equal to owner's equity or shareholder's equity. Including: paid-in capital, capital reserve, surplus reserve, undistributed profit, etc.
Question 7: What is the owner in the owner's equity? It is generally believed that the owner is the investor of the enterprise. Borrowed funds (liabilities) are debts of the company or its owners. Debt-to-equity swap can be the master.
Question 8: What does owner's equity mean? Owner's equity
Refers to the right of the enterprise owner to claim the net capital of the enterprise. The so-called net assets are equal to the balance of all assets minus all liabilities of the enterprise in quantity, which can be expressed by the deformation of accounting identity, that is, assets-liabilities = owners' equity.
The owners and creditors of an enterprise are both providers of enterprise funds, so owners' equity and liabilities (creditors' equity) are both claims on enterprise assets, but there are obvious differences between them. The main differences are:
(1) has different properties.
(2) Different rights
(3) The repayment period is different.
(4) Different risks.
(5) Different measurement methods.
The sources of owners' equity include capital invested by owners, gains and losses directly included in owners' equity, retained earnings, etc.
Gains or losses directly included in the owner's equity refer to gains or losses that should not be included in the current profits and losses, will lead to changes in the owner's equity, and have nothing to do with the owner's investment in capital or distribution of profits to the owner.
These include:
Profit refers to the inflow of economic benefits formed by non-daily activities of enterprises, which will lead to the increase of owners' rights and interests, and has nothing to do with the capital invested by owners. Divided into:
(1) Income directly included in owners' equity;
(2) The income is directly included in the current profit.
Loss refers to the outflow of economic benefits caused by the non-daily activities of the enterprise, which will reduce the owner's equity and has nothing to do with the distribution of profits to the owner. Divided into:
(1) losses directly included in owners' equity;
(2) losses directly included in the current profits.
1. Owners' equity is divided into three categories according to its composition: invested capital, capital reserve and retained earnings.
1, invested capital
Invested capital refers to the capital actually invested by the owner in the registered capital of an enterprise. The so-called registered capital refers to the total capital registered in the administrative department for industry and commerce when the enterprise is established, that is, the sum of the capital contributions set by all investors. Enterprises shall raise funds in a timely manner in accordance with laws, regulations, contracts and articles of association. In case of one-time offering, the invested capital shall be equal to the registered capital; Where the shares are raised by stages, the capital contribution shall be equal to the registered capital after the owner paid the capital contribution in full for the last time. Registered capital is the legal capital of an enterprise and the financial guarantee for the enterprise to bear civil liability.
In different types of enterprises, the form of investment capital is different. In a joint stock limited company, the invested capital is expressed as the face value of the actual issued shares, also known as share capital; In other enterprises, the invested capital is the actual contribution of the owner in the registered capital, also known as paid-in capital.
According to the nature of the owner, the invested capital can be divided into state invested capital, legal person invested capital, individual invested capital and foreign invested capital. State-owned capital refers to the capital invested by state-owned assets by * * * departments or institutions that have the right to invest on behalf of the state; The invested capital of a legal person refers to the capital formed by the investment in an enterprise by a unit with legal personality in China with its legally disposable assets; Personal investment capital refers to the capital formed by China citizens investing their legitimate property in enterprises; Foreign investment capital refers to the capital formed by foreign investors and investors from Hongkong, Macao and Taiwan Province.
According to the different forms of invested assets, invested capital can be divided into monetary investment, physical investment and intangible assets investment.
2. Capital reserve
Capital reserve refers to the capital owned by the owner and formed by non-income transformation, which mainly includes capital premium (equity premium) and other capital reserves.
3. Retained income Retained income refers to the owner's equity that is owned by the owner and formed by the transformation of income, mainly including statutory surplus reserve, arbitrary surplus reserve and undistributed profit.
Two, the owner's equity can be classified according to the economic content and formation channels.
1. According to the economic content, owners' equity can be divided into four types: invested capital, capital reserve, surplus reserve and undistributed profit.
(1) invested capital refers to all kinds of property and materials actually invested by investors in enterprise economic activities, including state investment, legal person investment, personal investment and foreign investment. State investment is the capital invested by state-owned assets by departments or institutions that have the right to invest on behalf of the state; Corporate investment is the capital invested by an enterprise as a legal person or other legal entity with its legally disposable assets; Personal investment is the capital formed by social individuals or employees in enterprises investing their legitimate property in enterprises; Foreign investment refers to foreign investors and China, Hongkong, Macau and Taiwan Province provinces. & gt
Question 9: What is the accounting meaning of owner's equity? 10 Definition of owner's equity in the Accounting System for Business Enterprises: Owner's equity refers to the ownership of the net assets of enterprise investors. Net assets refer to the balance of total assets minus total liabilities of an enterprise. Composition: Owner's equity consists of paid-in capital, capital reserve, surplus reserve and undistributed profit.
In which: (1) paid-in capital: The paid-in capital of an enterprise refers to the capital actually invested by investors in the enterprise according to the articles of association, or contracts and agreements. The capital invested by the owner in the enterprise can be used for a long time under normal circumstances without repayment. (2) Capital reserve: the same rights and interests of investors arising from the appreciation of capital itself or other reasons. Including capital (or equity) premium, accepting donated assets, foreign currency capital conversion difference, etc. Capital (or equity) premium refers to the part in which the capital invested by enterprise investors exceeds its share of registered capital; Accepting donated assets refers to the capital reserve increased by an enterprise due to accepting donations of cash and non-cash assets; Foreign currency capital conversion difference refers to the capital conversion difference caused by the different exchange rates adopted by enterprises to accept foreign currency investment.
(3) Surplus reserve: the accumulation that the enterprise extracts or forms from the realized profits and stays in the enterprise.
(4) Undistributed profit: the profit left by the enterprise for distribution in future years or the profit to be distributed.
Characteristics of owner's equity: (1) Owner's equity is the ownership of enterprise investors to the net assets of the enterprise. It is affected by changes in total assets and total liabilities.
(2) The owner's equity includes the owner's share of the profits of the enterprise in proportion to the capital contribution. At the same time, the owner must also bear the business risks of the enterprise with his capital contribution.
(3) Owner's equity also refers to the legal right of the owner to manage the enterprise and entrust others to manage the enterprise.
Content of owner's equity: 1. Paid-in capital refers to the capital actually invested by investors in the business activities of enterprises, which is manifested in various property materials, state, collective, individual and legal person capital.
2. Provident fund refers to the amount of capital that an enterprise must keep in order to enhance its economic strength and cope with business accidents, also known as quasi-capital. Including capital reserve and surplus reserve. (1) Dividend reserve refers to all kinds of appreciation caused by invested capital itself. It is not directly related to production and business activities. Including equity premium, revaluation and appreciation of legal property, value of donated assets, conversion difference of capital exchange rate and so on. (2) Surplus reserve fund refers to the reserve fund drawn by an enterprise from its net profit. It includes statutory surplus reserve fund, discretionary surplus reserve fund and public welfare fund. Capital reserve fund and surplus reserve fund can be transferred to capital in accordance with the prescribed procedures; Statutory surplus reserve and arbitrary surplus reserve can also make up the losses of enterprises, and can also pay dividends under special circumstances.
3. Public welfare fund refers to the reserve specially used for the collective welfare facilities of employees extracted by enterprises from net profit.
4. Undistributed profit refers to the profit retained by the enterprise for future annual distribution. Undistributed profit is the balance of enterprise net profit after deducting surplus reserve fund, public welfare fund and profits distributed to investors. Surplus reserve fund and undistributed profit are also collectively referred to as retained earnings.
Question 10: Does the expense belong to the owner's equity? 1. This fee does not belong to the owner's equity.
Second, explain
(1) The basic standards stipulated in the Accounting Standards for Business Enterprises stipulate that accounting elements are divided into assets, liabilities, owners' equity, income, expenses and profits according to their nature, in which assets, liabilities and owners' equity elements focus on reflecting the financial situation of the enterprise, while income, expenses and profits focus on reflecting the operating results of the enterprise.
1. Assets refer to resources formed by past transactions or events of an enterprise, which are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise.
2. Liabilities refer to the current obligations of an enterprise due to past transactions or events, which are expected to lead to the outflow of economic benefits from the enterprise.
3. Owner's equity refers to the residual equity enjoyed by the owner after deducting liabilities from the assets of the enterprise. Owners' equity of a company is also called shareholders' equity. Owner's equity is the owner's residual claim to enterprise assets, which is the part of enterprise assets that should be enjoyed by the owner after deducting creditor's rights and interests. It can not only reflect the preservation and appreciation of the capital invested by the owner, but also reflect the concept of protecting creditor's rights and interests.
4. Income refers to the total inflow of economic benefits formed by enterprises in their daily activities, which will lead to the increase of owners' equity and has nothing to do with owners' investment capital.
5. Expense refers to the total outflow of economic benefits in the daily activities of the enterprise, which will reduce the owner's equity and has nothing to do with the distribution of profits to the owner.
6. Profit refers to the operating results of an enterprise in a certain accounting period. Under normal circumstances, if the enterprise achieves profit, it means that the owner's equity of the enterprise will increase and its performance will improve; On the other hand, if the enterprise loses money (that is, the profit is negative), it means that the owner's equity of the enterprise will decrease and its performance will decline.
(b) The relationship between various elements can be expressed by the accounting equation as follows:
1, assets = liabilities+owners' equity
2. Income-expense = profit.
It can be seen that the occurrence of expenses will reduce the profits of enterprises, thus reducing the owners' rights and interests. But they are two different elements.