權益(equity)

權益又稱業主權益(owners’ equity)，是指企業所有權人對企業剩餘資產的請求權，也就是企業的資產減去負債的餘額。指資本或股本、公積、盈虧等項。

▼業主權益(Owners' equity) 顯示/隱藏(show/hide)

會計科目(Accounts)

業主權益(Owners' equity)

業主資本(Capital) 　本期損益 　資本公積(Additional paid-in capital) 　　股票溢價(additional paid-in capital in excess of par) 　　受贈公積(donated surplus) 　保留盈餘(Retained earnings/Accumulated deficit) 　　法定盈餘公積(legal reserve) 　　特別盈餘公積(special reserve) 　　未分配盈餘(retained earningsunappropriated) 　業主往來 　權益調整(Equity adjustments) 　　金融商品未實現損益(Unrealized gain or loss on financial instrument) 　　累積換算調整數(cumulative translation adjustment) 　　未認列為退休金成本之淨損失(net loss not recognized as pension cost) 　　未實現重估增值(unrealized revaluation increments) 　　庫藏股(treasury stock) 　少數股權(Minority interest)