Briefly describe the composition of the owner s equity. Briefly describe the specifics of the owner

According to its composition, owners' equity is divided into three categories: invested capital, capital reserve and retained earnings.

1. Invest capital.

Invested capital refers to the capital actually invested by the owner within the scope of the registered capital of the enterprise. The so-called registered capital refers to the total amount of capital registered with the administrative department for industry and commerce at the time of establishment, that is, the sum of the capital contributions set by all investors. Enterprises should raise capital in a timely manner in accordance with the provisions of laws, regulations, contracts and articles of association.

If it is raised at one time, the invested capital shall be equal to the registered capital; If it is raised in installments, the invested capital shall be equal to the registered capital after the owner's last capital contribution. The registered capital is the authorized capital of the enterprise and the financial guarantee for the enterprise to bear civil liability.

In different types of businesses, the form of invested capital is different. In shares, the invested capital is expressed as the par value of the actual issuance, also known as the share capital; In other enterprises, the invested capital is expressed as the actual capital contribution of the owner within the scope of the registered capital, also known as paid-in capital.

According to the nature of the owner, the invested capital can be divided into state invested capital, legal person invested capital, individual invested capital and foreign invested capital. State-invested capital refers to the capital formed by the state-owned assets invested in enterprises by the first-class departments or institutions that have the right to invest on behalf of the state; The capital invested by a legal person refers to the capital formed by a unit with legal personality in China that invests in an enterprise with assets at its disposal in accordance with the law; Individual investment capital refers to the capital formed by the investment of Chinese citizens in enterprises with their legal property; Foreign capital refers to the capital formed by foreign investors and investors in Hong Kong, Macao and Taiwan who invest assets in enterprises.

According to the different forms of invested assets, invested capital can be divided into monetary investment, physical investment and intangible asset investment.

2. Capital reserve.

Capital reserve refers to the capital shared by the owners and formed by non-income transformation, mainly including capital premium (equity premium) and other capital reserves.

3. Retained earnings.

Retained earnings refer to the owner's equity shared by the owners and formed by the transformation of income, mainly including statutory surplus reserve, discretionary surplus reserve and undistributed profits.

It refers to the residual interest due to the owner after deducting the liabilities from the assets, that is, the assets-liabilities and the owner's equity.

Owner's equity is usually composed of paid-in capital (or share capital), capital reserve (including capital premium or equity premium, and other capital reserves), surplus reserve and undistributed profits.

The ** of owner's equity includes the capital invested by the owner, gains and losses directly credited to the owner's equity, retained earnings, etc.

The details of the owner's equity are as follows:

The specific content of owner's equity refers to the assets and rights owned by an enterprise or individual in the operation of the enterprise, including five basic items: share capital, retained earnings, capital reserves, provident fund, and undistributed profits. These items are explained in detail below.

1. Share capital

Share capital refers to the amount of capital established at the time of registration of the enterprise, and is the investment made by the owner of the enterprise in the enterprise. There are two main types of share capital: common shares and preferred shares, and there is no fixed amount of dividends and bonuses distributed by ordinary shares, while preferred shares enjoy priority in dividend distribution.

2. Retained earnings

Retained earnings, also known as undistributed profits, refer to the net profits of an enterprise that are not distributed to owners, which are generally used to reinvest or cover losses. The increase in retained earnings will increase the net assets and total assets of the enterprise, and increase the credibility and market value of the enterprise.

3. Capital reserves

Capital reserves are the undistributed profits generated by a business that can be reinvested in the conduct of its business activities. Enterprises can increase their capital reserves by issuing new shares, raising funds, etc., so as to better meet the needs of business expansion. It includes five basic items: share capital, retained earnings, capital reserves, provident fund, and undistributed profits.

4. Provident fund

Provident fund is one of the most active reserves of enterprises, and this kind of profit is often used to strengthen the company's own capital strength and sustainable development ability, which is very important for the healthy development of enterprises. It is usually formed by deducting a certain percentage of the salary of the employees of the enterprise. The provident fund can be used for enterprise expansion, new technology research, etc., and can also be used to buy back shares or pay dividends.

Undistributed profit refers to the portion of net profit generated by business activities that is not distributed to shareholders and Punguess investors. This kind of profit is often used to strengthen the company's own capital strength and sustainable development ability, which is crucial to the healthy development of the enterprise.

The above content is the specific content of the owner's equity, which plays an important role in the business activities of the enterprise, can reflect the financial status and operation of an enterprise, and is an important basis for investors to make investment decisions.

Answer]: a, b, d

Owner's equity is the net investment of investors into the company's assets, which is equal to the difference between all assets of the enterprise minus all liabilities. The owner's equity is mainly composed of two parts: (1) the capital invested by the investor in the enterprise; (2) The provident fund (including capital reserve and oak acacia reserve reserve) and undistributed profits accumulated in the process of production and operation of the enterprise.