Among the following items, there is no change in the total owner s equity of the enterprise .

Businesses that do not cause a change in total owner's equity:

Use capital reserve to increase capital.

Borrow: Capital reserve.

Credit: paid-up capital.

These two businesses only involve an increase and a decrease between the owner's equity accounts, and the total owner's equity will not change, so it will not cause a decrease in the owner's equity.

Withdraw any surplus reserve.

Borrow: Profit distribution - withdraw any surplus reserve.

Credit: Surplus Reserve – Discretionary Surplus Reserve.

Decrease in total owner's equity.

There are four types of changes in accounting elements caused by the occurrence of economic business: 1. When funds enter the enterprise, assets and liabilities increase at the same time; 2. Funds withdraw from the enterprise, and assets and liabilities are reduced at the same time; 3. The total amount of funds remains unchanged, and the asset class increases and decreases; 4. The total amount of funds remains unchanged, and the types of liabilities increase and decrease.

If you look at the accounting equation, you can clearly understand that there are several types, the first equation: assets = equity.

According to the mathematical principle that both sides of the equation increase or subtract together, or that one side of the equation increases and decreases and increases or decreases equally, there are obviously four types:

Assets and equity increase at the same time, assets and equity decrease together, assets increase and decrease, and equity increases and decreases.

The second equation: assets = liabilities + owners' equity. At this time there are nine:

There are two types of simultaneous increases on both sides of the equation: the same increase in assets and liabilities, and the same increase in the equity of asset owners.

There are two types of equations that are subtracted on both sides: assets and liabilities are reduced together, and asset owners' equity is reduced together.

On the left side of the equation, there is an increase and a decrease: an increase and a decrease within the asset.

There are four types of increases and decreases on the right side of the equation: one increase and one decrease within liabilities, one increase and one decrease within owners' equity, one increase and one decrease within owners' equity, an increase in liabilities and a decrease in owners' equity, and a decrease in liabilities and an increase in owners' equity. Under normal circumstances, the changes in accounting elements caused by the occurrence of economic operations can be summarized into the following nine situations:

An asset and a liability increase at the same time;

an increase in an asset and an owner's equity at the same time;

An asset and a liability are reduced at the same time;

a simultaneous reduction in an asset and an owner's interest;

An increase in one asset and a decrease in another;

An increase in one liability and a decrease in another;

an increase in one liability and a decrease in the other's owner's equity;

One liability decreases and the other increases owner's equity;

One owner's equity increases, the other decreases.

c. Economic business that causes an increase or decrease between asset items.

Causes: a. Economic operations that cause an increase in assets and liabilities at the same time Assets moved.

b. Economic and business assets and interests that cause a simultaneous decrease in assets and owners' equity Assets and equity move at the same time.

d. The economic business equity that causes the increase or decrease between liabilities and owners' equity has moved.

c. Economic operations that cause an increase or decrease between asset items For example, an increase in other receivables and a decrease in cash, but there is no change in assets and equity.

Hope it helps.

Among the following items, the distribution of cash dividends can cause a change in the total equity of the company's owners, so select A for this question.

Dividend distribution is the distribution of dividends by an enterprise to shareholders and is a part of the profit distribution of an enterprise, including the determination of each date in the dividend payment procedure, the determination of the dividend payment ratio, and the determination of the method of raising funds required to pay cash dividends.

When formulating dividend distribution policies, the management authorities of listed companies should follow certain principles, and fully consider the relevant factors and market reactions that affect the dividend distribution policy, so as to standardize the company's income distribution.

Option: A Distribution of cash dividends Borrow: Distribution of profits - Cash dividends payable Credit: Dividends payable.

c. Economic business that causes an increase or decrease between asset items.

Reason: The economic and business assets that caused the simultaneous increase in assets and liabilities were moved. The economic business assets and equity that caused a simultaneous decrease in assets and owners' equity moved at the same time.

The economic business equity that caused the increase or decrease between liabilities and owners' equity moved. Economic operations that cause increases and decreases between asset items are examples of an increase in other receivables and a decrease in cash, with no change in assets and equity.

1) Current assets refer to the total amount of assets that can be realized or consumed by an enterprise within one year or in a production cycle of more than one year. This includes cash and deposits, short-term investments, receivables and prepayments, inventories, etc.

2) Fixed assets refer to the total amount of funds occupied by the net value of fixed assets, the disposal of fixed assets, the construction in progress and the loss of fixed assets to be disposed of.

3) Intangible assets refer to assets that are used by an enterprise for a long time and do not have a physical form. Including patent rights, non-patented technologies, trademark rights, copyrights, and land use rights.

c. Caused.

BAI asset projects between the increase and decrease of the economic business.

Reason zhi:

a. Cause the simultaneous increase of assets and liabilities.

The economic property assets of the version were moved.

b. Economic operations that cause a simultaneous decrease in assets and owners' equity D. Economic operations that cause an increase in liabilities and owners' equity C. An increase in other receivables and a decrease in cash without a change in assets and equity.

c. The increase and decrease between the asset items means that the amount on the left side of the equation increases and decreases, and its equilibrium relationship remains unchanged, for example, bank deposits decrease by 1,000 yuan, cash in hand increases by 1,000 yuan, and the total assets remain unchanged.

c. Economic business that causes an increase or decrease between asset items.

An increase and a decrease between asset items is equivalent to neither increasing nor decreasing.

c. Assets = Liabilities + Owners' Equity. A assets have increased, owner's equity has not changed, B is a liability that has not changed, others have become smaller, D has changed as the title says, only C does not cause any change.

The items listed by Xia Sun Cha Chan will cause a change in the total equity of the enterprise owner ().

a.Accept investments.

b.The premium of the dust share capital included in the capital reserve is converted into share capital.

c.Pre-tax profit to make up for losses.

d.Surplus reserve to make up for deficit.

Correct Answer: No return on investment.

Answer: a

Option A, net profit for the year:

Borrow: Profit for the current year.

Credit: Profit Distribution – Undistributed Profits.

The increase in the distribution of credit profits led to an increase in total owners' equity.

Option B, using surplus reserves to cover losses in previous years:

Borrow: surplus reserve.

Credit: Profit Distribution - Surplus Reserve Makes Up for Cracks and Losses.

It belongs to the internal increase and decrease of the owner's equity, and the total owner's equity remains unchanged.

Option C, Conversion of surplus reserve into capital:

Borrow: surplus reserve.

Credit: paid-up capital Share capital.

It belongs to the owner's internal increase and decrease, and the total owner's equity remains unchanged.

Option D, Declare a cash dividend to investors:

Borrow: Profit distribution - cash dividends or profits should be paid in the world.

Credit: Dividends payable.

The decrease in profit distribution led to a decrease in total owners' equity.

Answer] :d option a, the entry is:

Borrow: Special reserves.

Credit: Bank Slip Deposits, Accumulated Depreciation.

The special reserve is an owner's equity account, and the debit of the "special reserve" account will reduce the total owner's equity;

Option B, the sales revenue is lower than the cost, and the loss is incurred, and the transfer will reduce the total owner's equity;

Option C, the entry is:

Borrow: Bank deposit.

Credit: Bonds Payable – Convertible Corporate Bonds (Face Value).

Convertible corporate bonds (interest adjusted).

Other Equity Instruments.

The fair value of the equity component is recorded in the "Other Equity Instruments" account, which will increase the total owner's equity;

Option D, the entries are:

Borrow: Profit distribution - withdrawal of statutory surplus reserve.

Credit: Surplus Reserve – Statutory Surplus Reserve.

It does not affect the total amount of owner's equity.

Answer] Slippery suspicion: d

Option A, the entries are:

Borrow: Special reserves.

Credit: bank deposits, accumulated depreciation.

The special reserve belongs to the owner's equity account, and the debit of the "special reserve" account will reduce the total owner's equity;

Option B, the sales revenue is lower than the cost, and the loss will be generated, which will reduce the total owner's equity;

Option C, the entry is:

Borrow: Bank deposit.

Credit: Bonds Payable - Convertible Corporate Bonds (Guaranteed Value Transfer) - Convertible Corporate Bonds (Interest Adjustment).

Other Equity Instruments.

The fair value judgment of the equity component is credited to the "Other Equity Instruments" account, which will increase the total owner's equity;

Option D, the entries are:

Borrow: Profit distribution - withdrawal of statutory surplus reserve.

Credit: Surplus Reserve – Statutory Surplus Reserve.

It does not affect the total amount of owner's equity.