owners' equity

简明释义

所有主自有资本

英英释义

例句

1.Investors are particularly interested in the owners' equity 所有者权益 as it reflects the net worth of the business.

投资者特别关注所有者权益，因为它反映了企业的净值。

2.A negative owners' equity 所有者权益 indicates that a company has more liabilities than assets.

负的所有者权益表明公司负债超过资产。

3.When a business is sold, the value of its owners' equity 所有者权益 is a critical factor in determining the sale price.

当一家公司被出售时，其所有者权益的价值是决定售价的关键因素。

4.The company's balance sheet shows that the total assets exceed the liabilities, indicating a strong owners' equity 所有者权益 position.

公司的资产负债表显示，总资产超过负债，表明所有者权益处于强势状态。

5.The startup's owners' equity 所有者权益 increased significantly after the latest funding round.

在最新一轮融资后，该初创公司的所有者权益显著增加。

作文

In the world of finance and accounting, understanding the concept of owners' equity is crucial for both business owners and investors. Owners' equity refers to the residual interest in the assets of a company after deducting liabilities. In simpler terms, it represents the ownership stake that shareholders have in a company. This financial metric is essential for evaluating a company's financial health and performance over time.To better understand owners' equity, let’s break it down into its components. The primary equation used to calculate owners' equity is: Owners' Equity = Total Assets - Total LiabilitiesThis equation highlights that owners' equity is derived from the difference between what a company owns (its assets) and what it owes (its liabilities). For example, if a company has total assets worth $1 million and total liabilities of $600,000, the owners' equity would be $400,000. This means that the owners or shareholders have a claim of $400,000 on the company's assets after all debts have been paid.The importance of owners' equity extends beyond just being a number on a balance sheet. It serves as an indicator of a company's financial stability and growth potential. A positive owners' equity signifies that a company is in good standing, while negative owners' equity can indicate financial distress or bankruptcy risk. Investors often look at this figure when deciding whether to buy, hold, or sell shares in a company.Moreover, owners' equity plays a significant role in determining how much profit is attributable to the owners of the business. When a company generates profits, these earnings can either be distributed to shareholders as dividends or reinvested back into the company to foster growth. The retained earnings, which are part of owners' equity, reflect the cumulative profits that have not been distributed to shareholders. This reinvestment can lead to increased owners' equity over time, contributing to long-term wealth creation for shareholders.Another critical aspect of owners' equity is its relation to the company's capital structure. Companies can finance their operations through debt or equity. A higher proportion of owners' equity relative to debt indicates a lower financial risk, as the company is less reliant on borrowed funds. Conversely, a company with high debt levels may face challenges during economic downturns, impacting its owners' equity negatively.In summary, owners' equity is a vital concept in finance that reflects the ownership interest in a business. It is calculated by subtracting total liabilities from total assets and serves as an indicator of financial health. Understanding owners' equity helps investors make informed decisions and assess a company's performance and growth potential. As such, both business owners and investors should pay close attention to this important financial metric to ensure they are making sound financial choices for the future. By grasping the significance of owners' equity, individuals can better navigate the complexities of the financial world and contribute to their financial success.

在金融和会计的世界中，理解所有者权益的概念对企业主和投资者来说至关重要。所有者权益是指在扣除负债后，公司资产的剩余权益。简单来说，它代表了股东在公司中的所有权份额。这个财务指标对于评估公司的财务健康状况和长期表现至关重要。为了更好地理解所有者权益，我们可以将其分解为几个组成部分。计算所有者权益的主要公式是：所有者权益 = 总资产 - 总负债该公式强调了所有者权益是通过公司所拥有的（资产）与所欠的（负债）之间的差额得出的。例如，如果一家公司总资产价值100万美元，总负债为60万美元，则所有者权益为40万美元。这意味着，在偿还所有债务后，所有者或股东对公司的资产有40万美元的索赔权。所有者权益的重要性不仅仅体现在资产负债表上的一个数字上。它作为公司财务稳定性和增长潜力的指标。正的所有者权益表明公司状况良好，而负的所有者权益则可能表明财务困境或破产风险。投资者通常在决定是否购买、持有或出售公司的股份时，会关注这一数据。此外，所有者权益在确定可归属于企业所有者的利润方面也发挥着重要作用。当公司产生利润时，这些收益可以以股息的形式分配给股东，或者再投资于公司以促进增长。未分配收益是所有者权益的一部分，反映了未分配给股东的累计利润。这种再投资可以随着时间的推移增加所有者权益，为股东创造长期财富。所有者权益的另一个关键方面是其与公司资本结构的关系。公司可以通过债务或股权为其运营融资。相对于债务而言，较高比例的所有者权益表明财务风险较低，因为公司对借款资金的依赖较小。相反，债务水平较高的公司在经济低迷时期可能面临挑战，从而对其所有者权益产生负面影响。总之，所有者权益是金融领域中的一个重要概念，反映了企业的所有权权益。它通过从总资产中减去总负债来计算，并作为财务健康状况的指标。理解所有者权益有助于投资者做出明智的决策，并评估公司的业绩和增长潜力。因此，无论是企业主还是投资者，都应密切关注这一重要的财务指标，以确保他们为未来做出明智的财务选择。通过掌握所有者权益的重要性，个人可以更好地驾驭金融世界的复杂性，并为自己的财务成功做出贡献。