Two basic factors cause the fluctuation of shareholder equity: one is the op erating achievements of companies , the so-called variable in the constant; the other is the investment behavior of investors, the so-called variable in the var iable.
上市公司的股东权益是处于变动状态的投资者权益。
Collection and analysis of data from the reconciliation statements of 1 382 listed corporations on differences of shareholders equity show that on the first day of the implementation of new accounting standards,income tax,minor shareholders equity and .
这一调整使得新准则首次执行日的股东权益额发生较大改变。
By using"the reconciliation statement of stockholder equity between the new and old accounting standards",disclosed together with the annual reports of 2006,the authors find that stock prices do not react to the total changes of shareholders\' equity in the reconciliation statement,but react to the items which are unexpected and related to future earnings significantly.
以与2006年年报同时披露的"新旧会计准则股东权益差异调节表"为对象,研究发现股票价格虽与新会计准则下股东权益的总额变化不相关,但将股东权益变化信息分为三类后,与未被市场预期且和未来收益相关的信息显著正相关。
In addition to the above three basic statements, the corporation may prepare other statements such as the statement of stockholder's equity or statement of retained earnings.
除了上述三个主要报表之外,公司还可以编制其他一些报表,如股东权益表、留存收益表等。
Shareholder's voting right, an important part of shareholder's right, has direct influence on the realization of the their interest.
股东表决权作为股权的重要内容,直接影响着股东权益的实现。
The Stockholders' equity section of the balance sheet is illustrated below...
资产负债表的股东权益项目列示如下…
percent of net income to stockholders
纯益与股东权益百分比
The Application of Voting Trust to Protecting Middle and Lower-level Stockholders Rights and Interests;
表决权信托在保护中小股东权益方面的运用
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。
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。
accounting for liabilities and shareholders' equity
负债与股东权益会计
reporting stockholders equity by source
按来源列报股东权益
Long-Term Debt / Equity
长期债项/股东权益 (%)
Controlling Shareholder, Actual Control Rights and the Protection of Separate Shareholders Interests;
控股股东、实际控制权与小股东权益保护
At any time, these outstanding shares represent 100% of the stockholders' equity in the corporation.
在任何时候,这些发行在外的股份都代表公司100％的股东权益。
The common stockholders' equity is the total stockholders' equity less preferred stockholders' equity.
普通股权益是全部股东权益减去优先股权益的差额。
Shareholder s Benefit and Behavior:an Analysis Based on Equity Dissevering;
股东利益与股东行为:基于股权分裂的分析
On the Protection of Interests of Negotiable Stock Holders in Reform of the Non-tradable Stocks;
股权分置改革中流通股股东的权益保护
Split Share Structure,Private Benefits of Control,and,Financing Cost of Controlling Shareholder;
股权分置、控制权私人收益与控股股东融资成本
Interest Conflict Among Shareholders and Its Coordination Mechanism;
股东权行使规则的完善与中小股东权益保护
shares owned by shareholders who have a controlling interest.
有控制权益的股东持有的股票。