owners’ equity

owners’ equity. The aggregate of the owners’ financial interests in the assets of a business entity; the capital contributed by the owners plus any retained earnings. • Owners’ equity is calculated as the difference in value between a business entity’s assets and its liabilities.

— Also termed (in a corporation) shareholders’ equity; stockholders’ equity. [Cases: Corporations 182.1(2). C.J.S. Corporations § 340.]

“Owner’s equity is the residual claim of the owners of the business on its assets after recognition of the liabilities of the business. Owner’s equity represents the amounts contributed by the owners to the business, plus the accumulated income of the business since its formation, less any amounts that have been distributed to the owners.” Charles H. Meyer, Accounting and Finance for Lawyers in a Nutshell 4 (1995).

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词条贡献者

法律翻译Max，毕业于一所培养最顶级翻译人才的语言学院，擅长翻译有关电信和互联网领域的法律文件。