1.
Single proprietorships and partnerships prepare the statement of owner's equity.
独资和合伙企业需要编制业主权益表。
2.
The basic financial statements include the balance sheet, the income statement, the statement of owner's equity, and the statement of cash flows.
基本财务报表包括资产负债表、收益表、业主权益表和现金流量表。
3.
The statement of owner's equity is a statement of reflecting summarily the changes that occurred in the owner's equity of a business during a specific accounting period, such as a month or a year.
业主权益表是汇总反映企业在某一特定会计期间内,如一个月或一年内的业主权益变化的报表。
4.
The statement of owner's equity is replaced by a statement of partners' equity, which shows separately the changes in each partner's capital account.
合伙人权益表取代业主权益表,单独反映每个合伙人资本账户的变化。
5.
In this chapter, we just introduce the former three financial statements. The statement of cash flows will be discussed in Chapter 11.
本章只介绍资产负债表、收益表和业主权益表,现金流量表将在第十一章进行介绍。
6.
Exhibit 2-4 shows the statement of owner's equity of Solarwind Company for the month ended October 3, 2004.
表2-4列示了太阳风公司在2004年10月3日的业主权益表。
7.
The difference between the revenues and the expenses is referred to as operating results which will be directly reflected in the item of net income in the statement of owner's equity at the end of that period.
收入与费用之间的差额为经营成果,它将直接反映在该期末业主权益表的净收益项目中。
8.
Capital, net assets, and shareholders' equity are the other terms for owner's equity.
资本、净资产以及股东权益是表示业主权益的其他用语。
9.
In the balance sheet of a corporation, the term stockholders' equity is used instead of owner's equity.
在公司的资产负债表中,股东权益这一术语取代了业主权益。
10.
The figure of the ending owner's equity will be directly reflected in the item of owner's equity in the balance sheet at the end of that period.
期末业主权益数额直接反映在该期末资产负债表的业主权益项目中。
11.
The statement shows the figure of the beginning owner's equity, changes during the period, and the figure of the ending owner's equity.
该报表列示期初业主权益数额、期间内的变动数额和期末业主权益数额。
12.
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。
13.
State laws require that the stockholders' equity section of a corporate balance sheet clearly indicate the source of the owners' equity.
政府法律要求公司资产负债表中的股东权益项目需清楚表明业主权益的来源。
14.
Capital is the interest of the owners in an enterprise and also it is known as owner's equity.
资本是企业的所有者权益，也分为业主权益。
15.
The net income of $2 causes the owner's equity to increase.
美元的净收益导致了业主权益的增加。
16.
On Safeguarding the Professional Rights and Interestsof Tour Guides and their Benefit Expression;
导游人员职业权益维护及其利益表达
17.
Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.
业主权益代表业主对企业净资产的权益或要求权，净资产是指企业的资产总额与负债之间的差额。
18.
Below the heading is the body of the balance sheet, which consists of three distinct sections: assets, liabilities, and owner's equity.
表头下方是资产负债表的主体,它包括三个性质截然不同的项目：资产、负债和业主权益。