连锁英语 第1期

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指refers to

Owners' equity refers to the interest of the investors remaining in the net assets of an enterprise, including capital of the enterprise invested in by investors, capital reserve, surplus reserve, and undistributed profit retained in the enterprise etc.

所有者权益是指企业投资人对企业净资产的所有权，包括企业投资人对企业的投入资本以及形成的资本公积金、盈余公积金和未分配利润等。

投入invest in

Invested Capital is the capital fund actually invested in the enterprise by its investors, whether it is in form of cash, physical goods or other assets for the operation of the enterprise.

投入资本是投资者实际投入企业经营活动的各种财产物资，无论它以现金、实物还是以其他形式存在。

分割divide

The owners' equity of a corporation is divided into shares of stock. A person becomes a stockholder by purchasing the stock of the corporation.

公司的所有者权益被分割为股票的若干股份，购买一个公司股票的人即成为该公司股东。

发行issue

Corporations issue different types of stock to appeal to a wide variety of investors. The stock of a corporation may be either common or preferred and par or no-par. 公司发行不同种类的股票以吸引范围广大的各类投资者。公司的股票或为普通股，或为优先股，或有面值，或无面值。

分享share

Sharing of partnership profits means that all partners have a right to share in partnership profits and an obligation to share in partnership losses.

分享利润即所有合伙人都有分享企业利润的权利和分提企业亏损的责任。

创立create

A sole proprietorship is a separate organization with a single owner while a partnership is a voluntary organization that is created by a partnership agreement and joins two or more individuals together as co-owners.

独资企业由一个业主独自创立，而合伙企业则是根据合伙协议自愿创立，为两个或两个以上的个人共同拥有。

增加increase

There are two owner's equity accounts in a proprietorship: a Capital and a Drawings account. The Capital account is increased by owner contributions and profits and decreased by owner withdrawals and losses.

在独资企业中设立了两种业益账户：资本账户和提款账户。资本账户因业主投资和盈利而增加，因业主提款和亏损而减少。

处理treat

Investments and withdrawals by partners are treated in the same way as they are in a proprietorship. That is, investments increase the partners' capital balances and withdrawals decrease the capital balances.

合伙人的投资和提款处理与独资企业情况相同，即投资增加合伙人的资本余额，而提款则减少合伙人的资本余额。

减去deduct

The statement of partners' capital reconciles the ending capital balances with the beginning capital balances by adding profits and additional investments and deducting losses and partner withdrawals.

合伙人的资本表，通过在期初的资本余额上加上盈利和增投资本，减去亏损和提款来调节期末资本余额。

持续拥有continue to own

A partnership has a life limited by the length of time that all partners continue to own the business.

合伙企业的存续期以全部合伙人持续拥有企业的时间长度为限。

退伙withdraw

If a partner withdraws, the departing partner's interest can be purchased by an outsider or by the other partners, either with their personal assets or with partnership assets.

如果合伙人退伙，他的权益可由企业外部的人或其余的合伙人用他们的私有财产或其合伙资产购买。