权益总额包含什么意思？

中文

权益总额是一个企业在特定时点上所有者权益的总和，也就是企业资产减去负债后的净值。这个概念在财务报告中扮演着重要的角色，因为它反映了企业真正的财务实力和健康程度。

权益总额包括了股本、资本公积、盈余公积、未分配利润等多个部分。其中，股本指的是企业发行给股东的股份所对应的金额，代表了企业的原始资本投入。资本公积则是由企业的一些非营业活动，如资产评估增值、接受捐赠等产生的资本增值。盈余公积则是企业从净利润中提取的一部分，用于补充企业的资本金，增强企业的经济实力。而未分配利润则是企业盈利后尚未分配给股东的利润部分。

了解权益总额包含的意义，对于投资者、债权人以及其他利益相关者来说都是非常重要的。这是因为权益总额的大小和构成可以反映出企业的经营状况、盈利能力和财务风险。如果权益总额稳定增长，且各部分构成合理，通常意味着企业经营状况良好，盈利能力稳定，财务风险较低。

英文

What Does Total Equity Mean?

Total equity represents the sum of all owners' equity of a company at a specific point in time, which is essentially the net value of the enterprise's assets minus its liabilities. This concept plays a crucial role in financial reporting as it reflects the true financial strength and health of a business.

Total equity encompasses several components such as share capital, capital reserves, surplus reserves, and undistributed profits. Among these, share capital refers to the amount corresponding to the shares issued by a company to its shareholders, representing the original capital investment of the enterprise. Capital reserves, on the other hand, accumulate through non-operating activities such as capital appreciation, asset valuation increases, donations received, and other reasons. Surplus reserves are a portion of the company's net income that is withdrawn to supplement its capital funds, strengthening its economic strength. Finally, undistributed profits represent the portion of profits that has not yet been distributed to shareholders after the company has earned a profit.

Understanding the meaning of total equity is crucial for investors, creditors, and other stakeholders. This is because the size and composition of total equity can reflect a company's operating status, profitability, and financial risks. A steadily growing total equity with a reasonable composition usually indicates good business performance, stable profitability, and low financial risks.

通过对比阅读，可以看出中文和英文在表达同一概念时，虽然词汇和句式有所不同，但基本含义是一致的。在理解财务术语时，掌握其基本概念和内涵是非常重要的，这有助于我们更好地分析企业的财务状况，做出更明智的投资决策。