Equity, the definition in accounting? The broad concept of equity in accounting includes:

In accounting, it refers to assets. What belongs to the owner is called the owner's equity, and the equity that belongs to the creditor is called the creditor's equity. Both become equity.

Refers to the owner's equity. The definition of owner's equity in the Accounting System for Business Enterprises refers to the economic interest enjoyed by the owner in the assets of the enterprise, the amount of which is the balance of the assets minus the liabilities.

Including: (1) Paid-in capital: The paid-in capital of an enterprise refers to the capital actually invested by investors in the enterprise in accordance with the articles of association, or contracts and agreements.

The capital invested by the owner in the enterprise does not need to be repaid under normal circumstances and can be used for long-term turnover. (2) Capital reserve: the common rights and interests of investors arising from the appreciation of capital itself or other reasons.

This includes capital (or equity) premiums, donated assets, foreign currency capital translation differences, etc. The capital (or equity) premium refers to the part of the capital invested by the enterprise investor that exceeds its share of the registered capital; Donated assets refer to the increase in capital reserve of an enterprise due to the acceptance of cash and non-cash asset donations; The difference in translation of foreign currency capital refers to the difference in the translation of capital due to the difference in the exchange rate adopted by an enterprise in accepting foreign currency investment. (3) Surplus reserve:

The accumulation that is extracted or formed by the enterprise from the realized profits and retained within the enterprise. (4) Undistributed profits: profits retained by the enterprise for distribution in subsequent years or profits to be distributed.

Accounting. The broad concept of equity includes creditors' interests and owners' interests.

From the perspective of assets, that is, assets are ** in the broad sense of equity, and the rights and interests providers in the broad sense have the distinction between creditors and owners according to their different relationships with the enterprise, thus forming the rights and interests of creditors and the rights and interests of the owners, the rights and interests of creditors are better than the rights and interests of owners, and the rights of owners make Yanyi a residual right to claim.

Equity in accounting is usually composed of paid-in capital (or share capital), other equity instruments, capital reserves, other comprehensive income, special reserves, surplus reserves and undistributed profits.

Paid-in capital refers to the capital invested by investors in accordance with the provisions of the articles of association or contracts and agreements. The composition ratio of paid-in capital or the proportion of shareholders' shares is the basis for determining the owner's share in the owner's equity of the enterprise, and is also the main basis for the distribution of profits or dividends by the enterprise.

Capital reserve is the part of the capital contribution received by the enterprise Changshu from investors that exceeds its share in the registered capital (or share capital), and other capital reserves. Capital reserves include capital premiums (or equity premiums) and other capital reserves, among others.

The surplus reserve is the accumulated funds withdrawn from the net profit of the enterprise in accordance with the relevant regulations. The surplus reserve of a corporate enterprise includes the statutory surplus reserve and the discretionary surplus reserve.

Undistributed profit refers to the profit that is retained in the enterprise after the net profit realized by the enterprise after making up for the loss, withdrawing the surplus reserve and distributing the profit to investors. Relative to the rest of the owner's equity, the business has greater autonomy over the use of undistributed profits.

Owner's equity has the following characteristics:

Unless there is a capital reduction, liquidation, or distribution of cash dividends, the company is not required to repay the owner's equity.

When a business is liquidated, the owner's equity is returned to the owner only after all liabilities have been settled.

Owners can participate in the distribution of corporate profits by virtue of their ownership equity.

The owner of the enterprise can participate in the operation and management of the enterprise by virtue of its ownership of the enterprise, while creditors often do not have the right to participate in the operation and management of the enterprise.

The owner of the enterprise can participate in the distribution of profits of the enterprise in the form of dividends or profits, depending on the proportion of capital contribution. Creditors, on the other hand, cannot participate in the distribution of profits of the enterprise, and can only be repaid and receive interest income on prescribed terms.

The equity in the accounting is what the banquet answersEquity in accounting refers to assets in accounting.

Equity in accounting includes creditor equity and owner's equity. Among them, creditors' equity refers to the liabilities of the enterprise, and owners' equity refers to shareholders' equity. Owner's equity refers to the residual equity enjoyed by the owner after deducting the liabilities from the assets of the enterprise.

The part of the company's assets that should be enjoyed by the owner after deducting the creditor's equity is the net assets, which is what we call the owner's equity. Owners' equity holdings: paid-in capital (share capital), capital reserve, surplus reserve, undistributed profits.

In equity accounting, it is the sum of liabilities and owners' equity, which is the interests enjoyed by the right holder, and the creditor's equity book is the liabilities of the enterprise, and the owner's equity prints the net assets of the enterprise.

It refers to the residual interest due to the owner after deducting the liabilities from the assets. That is, the net amount of resources with future economic interests owned or controlled by an accounting entity in a certain period. The so-called net assets, which are quantitatively equal to the balance of all the assets of the enterprise minus all the liabilities, can be expressed by the deformation of the accounting identity, i.e.:

Assets-Liabilities Owners' equity.

Both the owners and creditors of the enterprise are the providers of the enterprise's funds, so both the owner's equity and the liabilities (creditors' equity) are claims to the assets of the enterprise, but there is a clear difference between the two. The main differences are:

1) The nature is different.

2) The rights are different.

3) The repayment period is different.

4) The risks are different.

5) The measurement is different.