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企业会计准则第×号─—所有者权益（征求意见稿）引言１．本准则涉及企业所有者权益的会计核算和会计报表揭示。定义２．本准则使用的下列术语的定义为：（１）所有者权益，指企业投资者对企业净资产的要求权，企业净资产等于企业的全部资产减去全部负债后的余额。（２）...
Accounting Standard for Business Enterprise No. × - Owner’s Rights and Interests (Exposure Draft) Introduction 1. This standard covers the accounting of enterprise owners’ equity and disclosure of accounting statements. Definition 2. The following terms used in this Code are defined as: (1) Owners’ equity means the enterprise investor’s claim on the net assets of the enterprise, and the net assets of the enterprise equal the balance of the entire assets of the enterprise minus the total liabilities. (2) ...