债务与权益

Liabilities是固体的义务，必须按照前景中的确切日期支付现金。许多责任涉及法律合同义务，以偿还固定时期内确定的金额和利息。因此，负债是债务，经常需要对欠款或欠款的现金支出。此支出被称为债务维修。Breakdown to repay on an opportune basis places the firm in default. Stockholders' equity represents an ownership claim alongside the firm's assets. Generally dialogue, when the firm borrows, it gives the bondholders precedence maintains on the firm's cash flow stream. Bondholders can sue the firm if the firm defaults on its contractual requirement. This may lead the firm to declare bankruptcy. Stockholders' equity is the residual or remaining difference between the firm's belongings and liabilities:

Assets - liability stockholders' evenhandedness

这是股东用秘书术语所说的公司的所有权分配。当增加保留工资或出售新股份时，股票股票权益的会计价值增加。当公司决定保留部分薪水而不是将其作为股息支付时，股东的平均值就会增加。