摘要：Its essence is the economic interest enjoyed by the owners in the enterprise, indicating the ownership relationship of the company

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【周周记（二）：财务会计学习（14）】

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"Weekly Journal (2): Financial Accounting Study (14)"

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所有者权益

Shareholders' Equity

所有者权益的定义与本质

Definition and Nature of Equity

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，又称股东权益。

Equity refers to the residual interest enjoyed by the owners after deducting liabilities from the assets of the enterprise, also known as shareholders' equity.

其本质是所有者在企业中所享有的经济利益，表明了公司的产权关系，体现为所有者对各种经济资源的处置权以及对剩余财产的分配权等。

Its essence is the economic interest enjoyed by the owners in the enterprise, indicating the ownership relationship of the company, and is manifested in the owners' rights to dispose of various economic resources and to distribute the residual assets.

所有者权益的来源

Sources of Equity

所有者投入的资本

Capital Invested by Owners

既包括构成企业注册资本或者股本部分的金额，也包括投入资本超过注册资本或者股本部分的金额，即资本溢价或者股本溢价，这部分投入资本在中国企业会计准则体系中被计入了资本公积。

This includes both the amount that constitutes the registered capital or share capital of the enterprise and the amount of capital invested in excess of the registered capital or share capital, i.e., capital premium or share premium. In the Chinese enterprise accounting standards system, this part of the capital investment is recorded as capital reserve.

直接计入所有者权益的利得和损失（其他综合收益）

Gains and Losses Directly Recorded in Equity (Other Comprehensive Income)

利得是指由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入。损失是指由企业非日常活动所发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的流出。如其他权益工具投资的公允价值变动额、现金流量套期中套期工具公允价值变动额（有效套期部分）等。

Gains refer to the inflow of economic benefits arising from non-routine activities of the enterprise, which leads to an increase in equity and is unrelated to capital contributions by the owners. Losses refer to the outflow of economic benefits arising from non-routine activities of the enterprise, which leads to a decrease in equity and is unrelated to profit distributions to the owners. Examples include the fair value changes of other equity instruments investments and the fair value changes of hedging instruments in cash flow hedges (effective hedging portion).

留存收益

Retained Earnings

企业历年实现的净利润留存于企业的部分，主要包括累计计提的盈余公积和未分配利润。

The portion of net profit realized by the enterprise over the years that is retained within the enterprise, mainly including accumulated surplus reserves and undistributed profits.

所有者权益的主要构成

Main Components of Equity

股本（或实收资本）

Share Capital (or Paid-in Capital)

指股东在公司中所占的权益，即所有者向企业投入的资本，在一般情况下无须偿还，可以长期周转使用。投入资本既可以用货币资金投入，也可以用实物资产如房屋、设备等投入，还可以用无形资产如专利权等投入。

This refers to the equity of shareholders in the company, i.e., the capital invested by the owners into the enterprise. It generally does not need to be repaid and can be used for long-term turnover. Capital contributions can be made in the form of cash, physical assets such as buildings or equipment, or intangible assets such as patents.

资本公积

Capital Reserve

指资本本身升值或其他原因而产生的投资者的共同的权益，包括资本（或股本）溢价、接受捐赠资产、外币资本折算差额等。资本公积可以用来转增股本，但不可以用来进行分红。

This refers to the common equity of investors arising from the appreciation of capital or other reasons, including capital (or share) premium, donated assets, and foreign currency capital translation differences. Capital reserve can be used to increase share capital but cannot be used for dividends.

盈余公积

Surplus Reserve

企业从实现的利润中提取或形成的留存于企业内部的积累。公司需按规定提取法定公积金，提取比例为当年利润的10%，累计额为公司注册资本的50%以上时可不再提取。经股东会或股东大会决议，还可提取任意公积金。盈余公积可用于弥补亏损、扩大生产经营、转增资本（或股本）、派送新股等。

This is the accumulation retained within the enterprise extracted from realized profits. Companies are required to extract statutory surplus reserves at a rate of 10% of the annual profit, and no further extraction is needed when the accumulated amount reaches more than 50% of the company's registered capital. With the resolution of the shareholders' meeting or general meeting, companies may also extract discretionary surplus reserves. Surplus reserves can be used to cover losses, expand operations, increase capital (or share capital), and issue new shares.

未分配利润

Undistributed Profits

企业留于以后年度分配的利润或待分配利润，是企业实现的净利润经过弥补亏损、提取盈余公积和向投资者分配利润后留存在企业的、历年结存的利润，一定程度上反映了企业常年的盈利能力。

Profits retained for future distribution or pending distribution, which are the net profits realized by the enterprise after covering losses, extracting surplus reserves, and distributing profits to investors, accumulated over the years and remaining in the enterprise. They reflect the enterprise's long-term profitability to a certain extent.

所有者权益的计量方法

Measurement Methods of Equity

历史成本法

Historical Cost Method

体现资产的属性是资产投入价值，对应的所有者权益的价值属性也是投入价值，反映投资者过去在不同时点上累计的投入资本。

The attribute of the asset is its invested value, and the corresponding attribute of equity is also the invested value, reflecting the cumulative capital invested by investors at different points in the past.

重置成本法

Replacement Cost Method

表现出资产的属性是资产重置价值，对应的所有者权益的价值属性是重置价值，即在现时购买相同的所有者权益所需支付的现金或者现金等价物的价值。

The attribute of the asset is its replacement value, and the corresponding attribute of equity is the replacement value, i.e., the amount of cash or cash equivalents required to purchase the same equity at present.

公允价值计量法

Fair Value Measurement Method

体现资产属性是资产交换价值，对应的所有者权益的价值属性是所有者权益的市场价格。

The attribute of the asset is its exchange value, and the corresponding attribute of equity is its market price.

现值计量法

Present Value Measurement Method

资产的属性体现是资产在用价值，对应的所有者权益价值属性是其内在价值即投资价值。

The attribute of the asset is its in-use value, and the corresponding attribute of equity is its intrinsic value, i.e., investment value.

所有者权益与负债的区别

Differences Between Equity and Liabilities

性质不同

Different Nature

所有者权益是投资者享有的对投入资本及其运用所产生盈余（或亏损）的权利；负债是在经营或其他活动中所发生的债务，是债权人要求企业清偿的权利。

Equity is the right of investors to enjoy the surplus (or loss) generated from the invested capital and its application, while liabilities are debts incurred in operations or other activities, representing the creditors' claims for repayment.

享受的权利不同

Different Rights Enjoyed

所有者可参与企业管理与收益分配等，但对企业资产的要求权在顺序上置于债权人之后；债权人无权过问企业经营，只享有到期收回本金及利息的权利，在企业清算时有优先获取资产赔偿的要求权。

Owners can participate in corporate management and profit distribution, but their claims on corporate assets are subordinate to those of creditors. Creditors have no right to interfere in corporate operations and only have the right to recover principal and interest upon maturity, with priority in asset compensation during liquidation.

偿还期限不同

Different Repayment Terms

所有者权益一般只有在企业解散清算等特殊情况下才可能将剩余权益返还给投资者，无约定偿还日期；负债必须于一定时期偿还。

Equity is generally returned to investors only in special circumstances such as corporate dissolution or liquidation, without a specified repayment date. Liabilities must be repaid within a certain period.

风险不同

Different Risks

债权人收益往往固定，风险较小；所有者收益不固定，且在债权人之后获取，投资风险较大。

Creditors usually have fixed income and lower risks, while owners have uncertain income and higher investment risks as they are subordinate to creditors.

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