What Are the Different Types of Shareholder Benefits?

Owner's equity refers to the residual equity enjoyed by the owner after deducting liabilities from the assets of the enterprise. The owner's equity of a company is also called shareholder equity. Owner's equity is the owner's residual claim for the assets of the enterprise. It is the portion of the assets of the enterprise that should be enjoyed by the owner after deducting creditors' rights. idea.

Basic Information

Chinese name
Owners' equity
Foreign name
Owners' Equity
Meaning
Rights and interests enjoyed by owners of corporate assets after debt removal
Classification
Invested capital, capital reserve, retained earnings
Influencing factors
Total assets, total liabilities
Related legislation
Corporate accounting system, corporate accounting standards
Business owner and
Sources of owner's equity include capital invested by owners,
Owner's equity and
Owner's equity is divided into
Owner's equity is divided by economic content and can be divided into
If the owner's equity is classified according to the source of formation, it can be divided into
"enterprise
Owner's equity reflects the owner's residual interest in the enterprise, so the recognition of owner's equity mainly depends on other
The statement of changes in owner's equity is a statement that reflects changes in the company's owner's equity from the current period (annual or interim) to the end of the period. Among them, the statement of changes in owner's equity should fully reflect the changes in owner's equity in a certain period.
(1) Changes in the total amount of owner's equity.
(2) Important structural information on changes in owner's equity.
(3)
Does not affect total owner's equity (internal conversion)
1. Transfer of capital reserve to capital
2. Surplus reserve transferred to capital
3. Dividend stock dividends through "surplus reserve" and "undistributed profits"
4. Withdrawal of statutory surplus reserve
5.Extract arbitrary surplus reserves
6. Surplus reserves make up losses
7.Pay the declared cash dividends to shareholders
Affect owner
Total equity
1.Distribution of cash dividends with undistributed profits
2.Distribution of cash dividends from surplus reserves
3. Shareholders' meeting announces cash dividends

IN OTHER LANGUAGES

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