promotion image of download ymail app
Promoted
b asked in 商業與財經投資 · 1 decade ago

財報翻譯: Total Capital and Reserv

Total Capital and Reserves 看起來應該是資金的意思吧?

請問為何股東權益要用這個名詞: Total Capital and Reserves ?

而不用Equity?

上面這問題是以下問題的延伸題:

http://tw.knowledge.yahoo.com/question/question?qi...

為何有些公司的股東權益等於零?

例如:華為的股東權益等於零, 為什麼?

http://www.gemag.com.cn/gemag/new/Article_content....

華為2007年年報:

http://www.gemag.com.cn/gemag/uploadfile/file/U123...

2 Answers

Rating
  • 霞飛
    Lv 7
    1 decade ago
    Favorite Answer

    Equity

    有些人從字面上可能還不清楚它所包含之內容

    但若是用Total capital and reserves

    就會讓整個股東權益的內容更為清楚

    包含資本與各項準備

    用意應是如此

    至於股東權益為0

    是很怪的現象

    股東權益若為0

    公司應早無法存在了

    華為公司業主權益不是0

    請看以下黃色螢光筆處喔

    As of 31 December 2007 2006

    USD ‘000 USD ‘000

    Assets

    Cash and cash equivalents 1,686,153 1,056,042

    Trade and other receivables 5,713,968 3,650,086

    Investments 64

    Inventories 1,829,857 1,420,455

    Total Current Assets 9,229,978 6,126,647

    Property, plant and equipment 868,822 890,154

    Long-term leasehold prepayments 52,172 49,630

    Intangible assets 12,429 10,937

    Investments 85,402 237,286

    Deferred tax assets 341,386 181,529

    Total Non-current Assets 1,360,211 1,369,536

    Total Assets 10,590,189 7,496,183

    Liabilities and Shareholders’ Equity

    Interest-bearing loans and borrowings 144,938 332,883

    Income tax payable 72,614 163,312

    Trade and other payables 6,232,457 4,183,046

    Provision for warranties 141,910 80,122

    Total Current Liabilities 6,591,919 4,759,363

    Interest-bearing loans and borrowings 215,280 39,790

    Other payables 301,263 25,894

    Total Non-current Liabilities 516,543 65,684

    Minority Interest 8,002 4,286

    Total Capital and Reserves 3,473,725 2,666,850

    Total Liabilities and Shareholders’ Equity 10,590,189 7,496,183

    • Commenter avatarLogin to reply the answers
  • 1 decade ago
    • Commenter avatarLogin to reply the answers
Still have questions? Get your answers by asking now.