2. Business owners have the right to distribute after-tax profits with the capital invested in the business. Owners' equity is the main basis for an enterprise to distribute its after-tax net profit, and creditors have no right to distribute the profits of the enterprise except for receiving dividends according to regulations. The owner of the enterprise has the right to exercise the management right of the enterprise or authorize the management personnel to exercise the management right. However, creditors have no right to operate and manage.
3. The owner's investment can be used by the enterprise for a long time and continuously during the operation of the enterprise, and the enterprise does not have to return the capital to the investors. Liabilities must be returned to creditors on schedule and become a burden for enterprises.
4. The owner of the enterprise bears unlimited or limited liability for the debts and losses of the enterprise, while the creditor does not bear other debts of the enterprise and generally does not bear the losses of the enterprise.
5. The amount of owners' equity depends on the measurement of assets and liabilities, while the measurement of creditors' equity is generated through economic transactions or current transactions.
Question 2: What's the difference between an enterprise subject and an enterprise owner? 5. The main body of the enterprise refers to the enterprise itself, and the owner of the enterprise refers to the shareholders and partners of the enterprise.
Question 3: 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 4: Is the enterprise legal person the owner of the enterprise? Enterprise legal person An enterprise legal person refers to an enterprise legal person registered by the administrative departments for industry and commerce at all levels in accordance with the Regulations of People's Republic of China (PRC) Municipality on the Administration of Enterprise Legal Person Registration and the Regulations of the People's Republic of China on the Administration of Company Registration. Refers to the social and economic organizations that meet the legal conditions such as the amount of funds, enterprise name, articles of association, organization and residence. According to the laws of the state, it can independently bear civil liability and obtain the qualification of legal person with the approval and registration of the competent authority. "The following enterprises with legal personality shall register as legal persons in accordance with the provisions of these Regulations: (1) enterprises owned by the whole people; (2) Enterprises under collective ownership; (3) Joint ventures; (4) Chinese-foreign equity joint ventures, Chinese-foreign cooperative ventures and foreign-funded enterprises established within the territory of People's Republic of China (PRC); (5) private enterprises; (6) Other enterprises that need to be registered as legal persons according to law. " Note: that is, the above-mentioned enterprises can only be registered as legal persons if they meet the conditions of legal persons. It does not mean that all the above-mentioned enterprises belong to the composition of enterprise legal persons in China. Enterprise legal persons are classified according to the ownership nature of enterprise assets. Enterprise legal persons include: enterprises owned by the whole people, collectively owned enterprises, Sino-foreign joint ventures, Sino-foreign cooperative ventures, wholly foreign-owned enterprises, and joint ventures with legal personality established between them and other enterprises or companies with legal personality. [Edit this paragraph] The characteristics of an enterprise legal person An enterprise legal person has the following characteristics: (1) It meets the statutory conditions of an enterprise legal person and is established upon approval and registration; (two) economic organizations engaged in profit-making production and business activities; (3) independently bear civil liability. An enterprise owned by the whole people as a legal person shall bear civil liability with the property authorized by the state to operate and manage. Collectively owned enterprises, legal persons and companies shall bear civil liability with the property owned by the enterprises. Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-capital enterprises as legal persons shall bear civil liability with the property owned by the enterprises. [Edit this paragraph] Requirements for an enterprise as a legal person A corporate enterprise is an enterprise that has obtained legal person status according to law and is called a legal person enterprise. According to China's company law, joint stock companies and limited liability companies are legal person enterprises. To obtain the legal person status, an enterprise must meet the following conditions: (1) It is established according to law. Legal establishment refers to the establishment in accordance with the existing laws, including the legitimacy of the establishment procedure and the legitimacy of the organization after the establishment. China's corporate enterprises must be established in accordance with the Company Law of People's Republic of China (PRC) in order to obtain legal person status. (2) Having independent property. The independent property owned by a legal person enterprise is the material basis for it to participate in economic activities, enjoy civil rights and bear civil responsibilities as a civil subject. An enterprise as a legal person shall have a total amount of property commensurate with its business scope and scale. (3) Having its own name, organization and place. The name of a legal person is the font size of a legal person, which is a sign that a legal person is different from other legal persons. Enterprise as a legal person is an economic organization, which must have an orderly organization to play its role. The location of an enterprise as a legal person is the place where the enterprise produces and operates, and it is also the residence of the enterprise as a civil subject. An enterprise as a legal person must have a place, which is necessary for production and business activities and is conducive to the state's supervision and management of enterprises. (4) The conditions that must bear civil liability independently include three meanings: first, it must bear civil liability; Second, you can only bear it yourself; The third is endurance. Whether an enterprise can bear civil liability independently depends on whether it owns independent property. A corporate enterprise is funded by multiple investors (including natural persons and other legal persons) and established in accordance with legal procedures. All the investors' capital contribution forms the company's independent legal person property, which is separated from other investors' uninvested property. With all its property, the company enjoys civil rights independently, undertakes civil liabilities, and has the same capacity for civil rights and civil conduct as a natural person. First of all, shareholders and creditors (bondholders) are investors of enterprises. Why is one the owner and the other not? If the creditor is not the owner, why does the law stipulate that when the enterprise goes bankrupt and liquidates, the creditor will pay off before the shareholders? How to understand the monitoring and camera governance of creditors (such as banks) on enterprises? Second, the assets of an enterprise actually include material assets and human assets. If the owner of an enterprise refers to the owner of assets, then the owner of human assets should obviously be included. However, the existing laws and theories avoid this point, and paranoid that only shareholders are the owners.
Question 5: What do business owners and creditors mean in accounting? Hello, Mr. Song from the accounting school is here to answer your question.
Hello! The simplest case is that the owners are the boss and shareholders. If someone lends money to the company or the company buys goods on credit elsewhere, the person who lends money to the company or the other party who buys on credit is the creditor.
Welcome to give me a nickname-ask all the teachers in the accounting school.
Question 6: Are shareholders the owners of the enterprise? Are shareholders the owners of the enterprise? -yes. Shareholders are the owners of enterprises. man
Shareholders are investors or investors of joint-stock companies. Shareholders are shareholders of a joint stock limited company or a limited liability company, and have the right to attend the shareholders' meeting and have the right to vote. They also refer to investors in other joint ventures.
Question 7: What are the owners' equity and owners in accounting? Owner theory
Overview of owner theory
This theory first appeared in the explanation of double-entry bookkeeping. In the basic accounting equation "assets-liabilities = owner's equity", the owner (that is, the owner) is at the center of equity, the assets of the enterprise are only assumed to be owned by the owner, and the liabilities of the enterprise are regarded as the obligations of the owner. Early accounting scholars believed that liabilities were negative numbers of assets, and assets were "expressed as owners' net wealth in early bookkeeping equations". This theory pays little attention to the confirmation and measurement of creditor's rights and interests, but focuses on owner's rights and interests, which represents the owner's net assets of the enterprise. According to this theory, when an enterprise starts business, its net worth is equal to the capital invested by the owner; During the continuous operation of the enterprise, the net value of the enterprise is equal to the owner's original investment plus its additional investment, plus the accumulated net profit, MINUS the owner's withdrawal from the enterprise. It can be seen that the owner theory embodies the wealth view in traditional economics.
Question 8: What does the owner's equity of a company represent? Owner's equity belongs to the company's net assets, that is to say, to the other party. The company's assets and liabilities have not changed in recent years, which means that the company can pay insurance claims and dividends with premiums. It's less risky for the company.
Question 9: What kind of ownership does owner's equity refer to? Owner's equity refers to the residual equity enjoyed by the owner after deducting liabilities from the assets of the enterprise, which represents the ownership of the enterprise investors to the net assets 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 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.
Question 10: What are the names of the owners of the sole proprietorship, partnership and company? A sole proprietorship enterprise is called the person in charge.
A partnership is called a sponsor.
A company is called a shareholder.