股東權益

作為一個企業主，你處於一種特殊的所有權環境中。除了別人欠你的東西，你什麼都擁有。這很好，但你真的知道這種所有權（稱為“股權”）是如何運作的嗎？本文解釋了所有者權益（Shareholder’s Equity）的概念以及為什麼瞭解它很重要。

股權與所有者權益

“（Equity）股權”一詞的意思是價值。這也意味著所有權。考慮某物的價值以及該價值所欠的數額。剩下的是股權。例如，不動產權益是指不屬於貸款金額的一部分財產的價值。因此，如果一個財產估價為300萬台幣，而貸款金額-當前本金-是240萬台幣，股權則為60萬台幣。

股東權益是股東在企業中的所有權（權益），即股東擁有的企業資產的數量。看待這個概念的另一種方法是說，股東在企業中的權益是所有者投入企業的金額减去所有者從企業中抽取的任何錢，而不是作為薪水。

通過查看資產負債表，您可以發現企業中的股東權益的數量。左邊是資產，企業擁有的價值。在頂部的右邊是負債、企業所欠的債務和股東的權益：剩餘的部分。請參閱下面對資產負債表的更全面解釋。

股權

從股權的概念來看，權益是企業實體的股東權益。股東有股權，他們購買公司的股票使他們擁有企業的所有權。股權與債權人從企業貸款中獲得的利息形成對比。

股東權益如何增長？

股東權益新增：（a）新增股東資本貢獻，或（b）新增企業的利潤。這被過分簡化了，但基本上，股東的權益/股東能够增長的唯一途徑是投入更多的錢在企業中，或者通過新增銷售和减少開支來新增利潤。如果企業主從股東權益中選取資金，則該提款被視為資本利得，並且股東必須對提款繳納資本利得稅。

企業所有權與資本帳戶

每個企業的股東都有一個叫做“資本帳戶”的獨立帳戶，表明他在企業的所有權。所有股東所有資本帳戶的價值是股東在企業中的權益總和。

例如，假設林先生開始做生意，他以現金30000元和一台價值30000元的電腦作為投資，那麼，他的投資貢獻就是60000元。經營一個月後，他的小企業穫利10000元，林先生決定提出5000元。那麼，他的淨股東權益，就是65000元。

如何在企業資產負債表上顯示股東權益？

股東權益隨時間而變化，並在會計期間（月、季度或年度）結束時顯示在業務資產負債表上。股東權益的計算是資產减去負債。在一個簡化的例子中，如果商業資產的價值是500萬台幣，而商業負債總額是300萬台幣，則股東的權益是200萬台幣。如前所述，商業資產負債表在左邊顯示資產，在右邊顯示負債和所有者權益。

在資產負債表上，股東權益在特定的時間點，通常是月末、季度末或年末以淨額顯示。淨額來自股東對企業的貢獻和股利分配。股東權益在每種商業中都有不同的表現：

• 在獨資企業或合夥企業中，在資產負債表上以股東或合夥人的資本帳戶表示。
• 在公司中，它被表示為保留盈餘，基本上是股東在企業中保留的股權，用於支持商業成長。

Shareholders' Equity

As an entrepreneur, you are in a special ownership environment. You own everything except what others owe you. That's good, but do you really know how this ownership (called "equity") works? This article explains the concept of Shareholder's Equity and why it is important to understand it.

Equity and Shareholder's Rights and Interests

The word "Equity" means value. It also means ownership. Consider the value of something and the amount owed. The rest is equity. For example, real property rights and interests refer to the value of a part of property that does not belong to the amount of the loan. Therefore, if a property is valued at NT$3 million and the loan amount - the current principal - is NT$2.4 million, the equity is NT$600,000.

Shareholder’s rights and interests are the ownership (rights and interests) of shareholders in enterprises, that is, the amount of assets owned by shareholders. Another way to look at this concept is to say that the shareholder's equity in an enterprise is the amount of money invested by the owner in the enterprise minus any money withdrawn from the enterprise by the owner, not as salary.

By looking at the balance sheet, you can find the number of shareholders' equity in the enterprise. On the left is the assets, the value of the enterprise. On the right of the top are the liabilities, the debts owed by the business and the rights and interests of shareholders: the rest. See below for a more comprehensive explanation of the balance sheet.

Equity

From the concept of equity, equity is the shareholder's equity of the enterprise entity. Shareholders have equity, and they buy shares of the company to give them ownership of the business. Equity holdings are in contrast to the interest creditors receive from corporate loans.

How does shareholder equity grow?

Shareholder equity increases: (a) new shareholder capital contribution, or (b) new enterprise profits. This has been oversimplified, but basically, the only way shareholders' rights/shareholders can grow is to invest more money in the enterprise, or to increase profits by adding new sales and reducing expenditures. If the owner of an enterprise chooses funds from the shareholders'rights and interests, the withdrawal is regarded as capital gains, and the shareholders must pay capital gains tax on the withdrawal.

Enterprise Ownership and Capital Account

Every shareholder of an enterprise has an independent account called a "capital account", which indicates his ownership of the enterprise. The value of all shareholders' capital accounts is the sum of shareholders' rights and interests in the enterprise.

For example, suppose Mr. Lin starts his business, and he invests 30,000 yuan in cash and 30,000 yuan in a computer, then his investment contribution is 60,000 yuan. After a month of operation, his small business made a profit of 10,000 yuan, and Mr. Lin decided to put forward 5,000 yuan. Then, his net shareholder's equity is 65,000 yuan.

How to show shareholders' equity on the balance sheet of an enterprise?

Shareholders 'equity changes over time and is shown on the business balance sheet at the end of the accounting period (month, quarter or year). The calculation of shareholder's equity is assets minus liabilities. In a simplified example, if the value of commercial assets is NT$5 million and the total amount of commercial liabilities is NT$3 million, the shareholders 'rights and interests are NT$2 million. As mentioned earlier, the business balance sheet shows assets on the left and liabilities and owners' equity on the right.

On the balance sheet, shareholders' equity is shown in net at a specific time point, usually at the end of the month, quarter or year. The net amount comes from shareholders' contribution to the enterprise and dividend distribution. Shareholders' rights and interests have different manifestations in every kind of business:

In a sole proprietorship or partnership, the capital account of a shareholder or partner is shown on the balance sheet.

In a company, it is expressed as a retained surplus, essentially a shareholder's stake in the enterprise, which is used to support business growth.