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中级会计/股权
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来自维基文库,面向开放世界的开放书籍
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中级会计
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非公司实体的股权通常称为所有者权益,其增减如下:所有者投资和收入增加所有者权益,而所有者提取和费用则减少所有者权益。所有者投资是所有者投入公司的资产,并包含在通用科目所有者资本下。
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书籍:中级会计
华夏公益教科书