бà»á¼ÆÓ¢Óï

бà»á¼ÆÓ¢Óï ½ÚÑ¡

bsp; Ç°ÑÔ
  Ç°ÑÔ
    ¡¶Ð±à»á¼ÆÓ¢Óï¡·ÊǸßÖ°»á¼Æרҵ¿ªÉèµÄÖ÷¸É¿Î³ÌÖ®Ò»¡£±¾½Ì²ÄÊǸù¾Ý2l
ÊÀ¼Í¸ßÖ°¸ßר»á¼Æרҵ¿Î³Ì½Ì²Ä×ÜÌå¹æ»®±àдµÄ£¬Ö¼ÔÚ°ïÖúѧÉúÕÆÎոÿγ̵Ä
ÐÂ֪ʶ£¬Ç¿»¯Ñ§ÉúʹÓÃÓ¢Óï´¦Àí»á¼Æ¹¤×÷ºÍÔĶÁÓ¢Óï»á¼ÆÎÄÏ×µÄÄÜÁ¦£¬½áºÏÖ°
Òµ½ÌÓýʵ¼ÊÇé¿ö£¬¾ßÓÐÄÑÒ×Êʶȡ¢ÌåϵÍêÕû¡¢Óëлá¼Æ×¼ÔòºÍ¹ú¼Ê»á¼Æ¹ßÀýͬ
²½µÄÌØÉ«¡£
    ¸ÃÊé±àдÒÔ2007ÄêÎÒ¹úÐÂÆóÒµ»á¼Æ×¼ÔòΪÒÀ¾Ý£¬ÒÔÍâÉÌͶ×ÊÆóÒµ»á¼ÆÖÆ
¶ÈΪËزġ£È«Êé¹²8Õ£¬Ö÷Òª°üÀ¨ÒÔÏÂÄÚÈÝ£º»á¼Æ¸ÅÊö£»»á¼ÆÑ­»·£»²ÆÎñ±¨±í£»
Á÷¶¯×ʲú£»³¤ÆÚ×ʲú£»¸ºÕ®£»ËùÓÐÕßȨÒ棻ÍâÉÌͶ×ÊÆóÒµ»á¼Æ¹ÜÀíÖƶÈ(½ÚÑ¡)¡£
    ±¾Êé±àдÌØÉ«ÔÚÓÚÍ»³ö“ÀíÂÛ¹»Óã¬ÖØÔÚÓ¦ÓԵĸßÖ°½ÌÓýÌØÉ«£¬×öµ½ÀíÂÛ
¾«½²£¬½áºÏʵÀý²¢ÇÒ¸½ÓÐÏàÓ¦µÄͼ±í£¬Ê¹½Ìѧֱ¹Û¡¢Í¨Ë×Ò׶®£»ÔÚʵÀýÓ¦ÓÃÉÏ£¬
Á¦Í¼ÌåÏÖ2007ÄêÐÂÆóÒµ»á¼Æ×¼ÔòµÄÏà¹Ø¹æ¶¨£¬ÔÚ»á¼Æ¿ÆÄ¿¼°ÄÚÈÝÉÏ×÷ÁËÏà¹Ø
µ÷ÕûºÍ²¹³ä£¬²¢¸½Â¼ÁË2007ÄêÐÂÆóÒµ»á¼Æ¿ÆÄ¿±í£¬ÒÔ·½±ãѧÉú¶ÔÕÕ¡£È«ÊéÒÔÍâ
ÉÌͶ×ÊÆóҵΪ±³¾°£¬¶Ô»á¼Æ¹¤×÷»ù±¾Ô­ÀíºÍºËËã³ÌÐòºÍ»ù±¾ÒªËؽøÐÐÁËϵͳµÄ
½éÉÜ¡£Ã¿Õ½ṹͳһΪÈý´ó²¿·Ö£º»á¼Æרҵ֪ʶѧϰ¡¢¸´Ï°ÓëÁ·Ï°¡¢ÔĶÁÍØÕ¹£¬
²¢¸½ÒÔÖÐÓ¢¶ÔÕպʹʻã±í¡£
    ±¾ÊéÓÉÕŶ¬Ã·¸±½ÌÊÚ¸ºÔðÉè¼Æ×ÜÌå¿ò¼Ü¡¢Ð´×÷´ó¸Ù¡¢×éÖ¯×÷Õß׫д¼°³Ðµ£
È«ÊéµÄ×Ü×붨¸å¡£²Î¼Ó±¾Êé±àдµÄÈËÔ±¶¼Êǵ£ÈΓ»á¼ÆÓ¢Óγ̶àÄê¡¢¾ßÓзá
¸»µÄ½Ìѧ¾­ÑéºÍ¿ÆÑо­ÑéµÄ¸ßְԺУһÏß½Ìʦ¡£ÆäÖУ¬**ÕÂÓɺþÄϿƼ¼Ö°Òµ
ѧԺµÄÌ·ÑàÀÏʦ±àд£¬µÚ¶þÕº͵ÚÁùÕÂÓÉÉúÎï»úµçÖ°Òµ¼¼ÊõѧԺµÄ×ÞÓÂÑàÀÏʦ
±àд£¬µÚÈýÕÂÓɺþÄϿƼ¼Ö°Òµ¼¼ÊõѧԺµÄÌ·ÑàÀÏʦÓëÕŶ¬Ã·ÀÏʦ¹²Í¬Ö´±Ê£¬µÚ
ËÄÕÂÓɺþÄϹ¤ÒµÖ°Òµ¼¼ÊõѧԺµÄÁõÑÞÀÏʦִ±Ê£¬µÚÎåÕÂÓɺþÄÏÃñÕþÖ°Òµ¼¼Êõѧ
ÔºµÄÖÜÑÞÀÏʦ±àд£¬µÚÆß¡¢°ËÕÂÓɺþÄϿƼ¼Ö°ÒµÑ§ÔºµÄÕŶ¬Ã·¸±½ÌÊÚÖ´±Ê¡£
    ÔÚ±¾ÊéµÄ±àд¹ý³ÌÖУ¬Ïà¹Ø±àдÈËÔ±µÄËùÔÚѧУ£¬ÖÐÄÏ´óѧ³ö°æÉçµÄÌ·Ïþ
ƼÀÏʦ×÷Ϊ±¾Êé²ß»®±à¼­¸¶³öÁËÐÁÇÚµÄÀͶ¯£¬ÔÚ´ËÒ»²¢ÖÂл!
    ±àÕß
    2007Äê12ÔÂ

    Chapter 7  Owner's Equity
                        Accounting Study
   7.1  Introduction of the owner' s equity
     The owner' s equity is referred as to the net assets of the business, which is
defined as the difference between the assets and liabilities. Thus, owner's equity is a
residual claim--a claim to the assets renaining after debt to creditors has been
discharged.
     There are three forms of business organization: the single proprietorship, the
partnership and the capital stock and retained earnings corporation. The owner's
equity mainly consists of two parts--capital stock and retained earnings. The principal
differences in the owner' s equity of the balance sheet are the capital stock and any
retained earnings must be segregated in the corporation accounting but do not have to
distinguish in the sole proprietorship and partnership accounting.
    7.2  Capital stock
      We must talk about the capital stock aud retained earnings of the corporation as
                                                                                                                                     /
follows:
      A corporation is a separate legal entity or invisible being which exists only by
                                                        
law. The liability of corporate shareholders is usually limited to their ownership
investment.
      The corporate charter must enumerate the amounts and kinds of stock issued.
This is the corporation' s authorized stock. Shares that have been sold and isyued to
stockholders constitute the issued stock of the corporation. Each share of stock
represents one unit of ownership in a corporation.
      Common stock represents the basic ownership class of stock for a corporation.
Common stockholders are entitled to attend stockholder' s meetings, vote for the
board of directors, and vote on other business matters. Common stockholder also have
  what is known as a preemptive right, a right to purchase a portion of any new stock
 issued so that each stockholder' s original proportionate share of ownership can be
maintained. The other major type of stock is known as" preferred stock", which
entitles the stockholders to have preferred shares of higher priority or senior status,
relative to common shares. It includes a preference as to payment of dividends and
may include a prior claim to assets in liquidation.
      Common stock is one of the main sources for a corporation and is recorded as
input or permanent capital when it is issued to the stockholders. Common stock may
be issued with a par value or with no-par value.
      A stated value to no-par value is used for recording purposes. When common
stock is sold and issued, the common stock account is credited on the par value or
the state value of the stock. If the stock is sold for more than par value ( stated
value), the excess amount over par is credited to the Premium on common stock
account( Paid-in Excess of Stated Value account). Take an illustration.
      ( 1 ) Sale of $ 1,000 shares of $ 50 par value, 10% common stock at $ 55 per
share( through an investment banker).
      Dr. Cash                                              55,000
         Cr. Capital stock                                         50,000
              Premium on common stock                               5,000
      (2) Sale of $ 1,000 shares of no-par common stock, fair value $10 per share,
and market value $ 20 per share.
      Dr. Cash                                              20,000
        Cr. Capital stock--Common stock                          10,000
              Paid-in capital in excess of stated value                10,000
   7.3  Retained earnings
     The increase in stockholder' s equit! arising from profitable operations is called
retained earnings. At the end of the year the balance of the Income account is closed
into the Retained Earnings account. If a corporation has sufficient cash, a distribution
of profits may be made to stockholders. Distributions of this nature are termed
dividends and decrease both total assets and total stockholders' equity. Thus, the
gmount of retained earnings at any balance sheet date represents the accumulated
earnings of the company since the date of incorporation minus any losses and all
dividends.
      Dividend
     In corporations, withdrawals must be accomplished more formally. The board of
directors, elected by stockholders, must meet and" declare a dividend" before a
distribution can be made to the stockholders. Dividends are profits paid to the
stockholders as a return on their investment. Three dates are important to the dividend
process.
      (1) Date of declaration: Date a dividend is declared by the board of directors.
      (2) Date of record: Stockholders who own the stock as of a certain date are
entitled to receive the dividend.
      (3) Date of payment: Date dividend checks will be mailed to stockholders of
record.
     Declaration of dividends reduces the retained earnings portion of the owners'
equity of the corporation and creates a liabnlity called Dividends Payable. Payment of
the dividend eliminates the liability and reduces assets. (usually cash)
     Some of the major transactions related to retained earnings are..
     (a) Cash dividends.
     Cash dividends reduce retained earnings and become a current liability when
dehlared. Three requirements for the payment of a cash dividend are.. retained
earnings, an adequate cash position and dividend action by the board of directors.
Dividends are paid only through action by the board of directors. An entry to record
the transactions as below:
     On the declaration date:
     Dr. Retained earnings                                   x x x
        Cr. Dividends payablemCash dividends                  x x x
     On the payment date:
     Dr. Dividends payable                                   x x x
        Cr. Cash                                             x x x
     (b) Stock dividends.