讲课-所有者权益ch11Stockholders-Equity

Shareholders’EquityChapter1041001619王玉美ConceptofShareholders’EquityWhatisShareholder’sEquity?Assets–liabilities=Shareholder’sEquityNetAssetsShareholder’sequityisaresidualamount---what’sleftoveraftercreditorclaimshavebeensubtractedfromassets(inotherwords,netassets)sourcesofShareholders’Equity1.Investbyshareholders2.EarningbythecorporationPaidincapitalRetainedearning资本公积（未实现的利得和损失）（已经实现的利得和损失）Stockholders’EquityStockholder’Equity所有者权益Paid-incapitalRetainedearning实收资本资本公积盈余公积未分配利润留存收益（additionalpaid-incapital）（股本溢价）paidincapital(实收资本）Paidincapitalconsistsprimarilyofamountsinvestedbyshareholder’swhentheypurchasesharesofstockfromthecorporationPrimarysourcesCommonstockPreferredstockpaidincapital(实收资本）（一）实收资本（股本核算特点）1.账户设置有限责任公司——实收资本股份有限公司——股本2.会计分录借：银行存款原材料库存商品固定资产等贷：实收资本（股本）Retainedearning(留存收益）留存收益盈余公积（从税后利润中提取的各种积累基金未分配利润（公司等待分配或留待以后年度进行分配的结存利润。弥补亏损转增资本扩大企业生产经营净利润没有特定用途Treasurystock(库存股票）Itindicatesthatsomeofthesharespreviouslysoldwereboughtbackbythecorporationfromshareholders.WhythecorporationbuybackThestocks???Purpose:tosupportthestockpriceIllustration15-4NoTreasuryStockIllustration15-5withTreasuryStockothercomprehensiveincomeFourtypes:•Netholdinggains(losses)oninvestment•Gains(losses)fromandamendmentstopostretirementbenefitplans•Deferredgains(losses)onderivatives•Gains(losses)fromforeigncurrencytranslationReporttwoattributeofOCI:(1)Componetsofcomprehensiveincomecreatedduringthereportingperiod(2）thecomprehensiveincomeaccumulatedoverthecurrentpriorothercomprehensiveincome(1)ComponetsofcomprehensiveincomecreatedduringthereportingperiodReporteda:anexpandedversionoftheincomestatementb:partofthestatementofshareholder’sequityc:aseparatestatement(2）thecomprehensiveincomeaccumulatedoverthecurrentprior(AOCI)AOCIisreportedinthebalancesheet.reportingshareholder’sequityGAAPUS.GAAPBalancesheetStatementofshareholder’sequityExample(APPLE)中国会计准则资产负债表所有者权益变动表（中信银行）reportingshareholder’sequitySOUTHESTAIRLINES,INCBalancesheet(inmillion)(shareholder’sEquitysection)20082007Stockholders’equity:Commonstock,$1parvalue:2000000000shares808808Capitalinexcessofparvalue12151207Retainedearnings49194788Accumulatedothercomprehensiveincome(984)1241Treasurystock(1005)(1103)Totalstockholders’equity49536941ThreeprimaryformsofbusinessorganizationTheCorporateOrganizationProprietorshipPartnershipCorporation一个自然人投资承担无限责任非企业法人共同出资合伙经营共享风险承担无限责任独立的法人独立的纳税主体承担有限责任所有权与经营权分离corporationSpecialcharacteristicsofcorporation:1.Limitedliability2.EaseofRaisingCapital.Disadvantage:doubletaxationCorporation•Limitedliability（有限责任）独立的法人实体，股东承担的负债与他所占公司股票份额成相同比例，承担有限责任。例：A为公司制企业，承担的负债总额为1000万，而股东A所持有的的公司股票份额为25%,股东B所持有的股票份额为17%，因此：股东A所负担的负债=1000*25%=25万股东B所负担的负债=1000*17%=17万Corporation•Easeofraisingcapital:更容易筹集资本Issuestock(sellshareholder’sequity)topublicCollectmorecapitalDisadvantage:Doubletaxation1.独立的法人个体：生产经营需缴纳企业所得税2.分配股利：股东应对其个人所得缴纳个人所得税DoubletaxationTypeofCorporationNot-forprofitcorporationsCorporationsorganizedforprofitOwnersPublic：school，hospitalGovernment：FDICPublicholdPrivatelyholdHybridOrganization(混合型组织）Typicalorganization:1.Limitedliabilitycompany:•Withthecharacteristicofcorporation:limitedliability•WiththecharacteristicofPartnership:avoidingdoubletaxation2.1.Limitedliabilitypartnershipissimilartoalimitedliabilitycompany,Butthedifferenceisthatpartnersareliablefortheirownactionsbutnotentirelyliablefortheactionsofotherpartners.