- 瑞瑞爱吃桃
-
assetes,capital 和 equity在会计accounting中的意思分别是资产,资本,所以者权益。三者的区别如下:
第一,三者的定义不同:
assetes 是资产,指由企业过去的交易或事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。
capital是资本,从企业会计学理论来讲,资本是指所有者投入生产经营,能产生效益的资金。
equity是stockholders" equity意思是所有者权益,是指企业资产扣除负债后,由所有者享有的剩余权益,既可反映所有者投入资本的保值增值情况,又体现了保护债权人权益的理念。
第二,三者的范围不同:
assetes包括:包括现金、银行存款、短期投资、应收及预付款项、待摊费用、存货。持有时间准备超过1年的各种股权性质的投资、债券、其他债权投资和其他长期投资。房屋、建筑物、机器、机械、运输工具,以及其他与生产、经营有关的设备、器具、工具等。
capital包括:有形资本、无形资本、金融资本和人力资本。
equity包括:所有者投入的资本、其他综合收益、留存收益等,通常由股本或实收资本、资本公积含股本溢价或资本溢价、其他资本公积)、其他综合收益、盈余公积和未分配利润等。
扩展资料:
资本、资产和所有者权益的关系:
资产=资本+其他积累+负债=所有者权益;即:资本+其他积累=资产-负债=所有者权益
所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。直接计入所有者权益的利得和损失,是指不应计入当期损益、会导致所有者权益发生增减变动的、与所有者投入资本或者向所有者分配利润无关的利得或者损失。
参考资料来源:
百度百科-资产
百度百科-资本
百度百科-所有者权益
- 再也不做稀饭了
-
资产是指过去的交易、事项形成并由企业拥有或控制的资源,该资源预期会给企业带来经济效益。资产按其流动性可以分为流动资产和非流动资产。
资本,在经济学意义上,指的是用于生产的基本生产要素,即资金、厂房、设备、材料等物质资源。在金融学和会计领域,资本通常用来代表金融财富,特别是用于经商、兴办企业的金融资产。广义上,资本也可作为人类创造物质和精神财富的各种社会经济资源的总称。纯会计报表中,资本是注册资本,实收资本(股本)。
权益是指所有者权益。《企业会计制度》对所有者权益的定义: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。
- 蓓蓓
-
会计中他们依次含义为:资产 资本 权益
你要想知道的很清楚的话,到新浪一类的网站上打开股票栏,随便找一家上市公司,进入页面后找他的资产负债表,下载下了就可以看得很清楚了!!!!
资产=权益=负债+所有者权益
资本是资产的一部分。
- LocCloud
-
看楼下发了一大堆文字都没说到点子,我简单明了的解释一下吧,
Assets(资产)=Liabilities(负债)+Capital(所有者权益)
Capital(所有者权益)=Debt(债权)+Equity(股权)
差不多说清楚了吧
- 左迁
-
capital
Cash or goods used to generate income either by investing in a business or a different income property.
The net worth of a business; that is, the amount by which its assets exceed its liabilities.
The money, property, and other valuables which collectively represent the wealth of an individual or business.
equity
Ownership interest in a corporation in the form of common stock or preferred stock.
Total assets minus total liabilities; here also called shareholder"s equity or net worth or book value.
Real Estate: The difference between what a property is worth and what the owner owes against that property (i.e. the difference between the house value and the remaining mortgage or loan payments on a house).
In the context of a futures trading account, it is the value of the securities in the account, assuming that the account is liquidated at the going price.
asset
Any item of economic value owned by an individual or corporation, especially that which could be converted to cash. Examples are cash, securities, accounts receivable, inventory, office equipment, real estate, a car, and other property.
On a balance sheet, assets are equal to the sum of
liabilities,
common stock,
preferred stock, and
retained earnings.
From an accounting perspective, assets are divided into the following categories:
current assets (cash and other liquid items),
long-term assets (real estate, plant, equipment),
prepaid and deferred assets (expenditures for future costs such as insurance, rent, interest), and
intangible assets (trademarks, patents, copyrights, goodwill).