shareholder's equity

基本解釋

Shareholder's equity represents claims by owners against the assets.
股東權(quán)益是與資產(chǎn)相對的所有者權(quán)益。
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Equity represents the part of the company that is owned by shareholders; thus, it's commonly referred to as shareholder's equity.
普通股代表的是公司股東持有的公司部分；因此，通常指的是股東的普通股。
Assets, liabilities and owner's equity (or shareholder's equity, the same hereinafter) shall be grouped and itemized in the balance sheet.
資產(chǎn)負(fù)債表應(yīng)當(dāng)按照資產(chǎn)、負(fù)債和所有者權(quán)益（或者股東權(quán)益，下同）分類分項列示。
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Finally, all companies have long-term debt totaling no more than 50% of total capitalization (debt plus shareholder's equity) and a tax rate of at least 25%.
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