If you are a独资老板or partner, you or you and your partners are entitled to everything in your business. You don’t provide dividends to shareholders. You have full ownership of your business.

However, you still haveliabilities您需要处理。不考虑您的责任将为您提供有关公司价值的虚假图片。熟悉所有者权益，以确定您在公司中真正拥有多少所有权。什么是所有者权益？

什么是所有者权益？

Owner’s equity (also referred to as net worth, equity, or net assets) is the amount of ownership you have in your business after subtracting your liabilities from your assets. This shows you how much capital your business has available for activities like investing.

Liabilities are debts your business owes, such as loans,accounts payable, and mortgages. Assets are anything your business owns, such as cash, cars, and intellectual property.

由于必须首先还清负债，因此他们优先考虑所有者权益。从资产中扣除负债，向您显示，如果您所有的债务都付清了多少。

了解所有者的权益很重要，因为它可以帮助您评估财务状况。而且，您可以将所有者的权益从一个时期与另一个时期进行比较，以确定您是在获得或丢失价值。这可以帮助您做出决定，例如是否应该扩展。另外，如果您正在寻求融资，则需要向投资者和贷方展示所有者的权益。

Keep in mind that owner’s equity shows you the book value of your business, not its market value. Book value is the amount you paid for an asset when you purchased. Market value is the price of an asset when you sell it. Because assets either depreciate or appreciate over time, market value is very different than book value. Do not look to owner’s equity to give you a fair representation of your company’s market value.

Owner’s equity formula

Again, you can find your owner’s equity by subtracting liabilities from assets. Here is the formula you can use to calculate owner’s equity:

To find owner’s equity, you need to add up all your assets and liabilities.

所有者的股权示例

Let’s say your business has assets worth $50,000 and you have liabilities worth $10,000. Using the owner’s equity formula, the owner’s equity would be $40,000 ($50,000 – $10,000).

Another example would be if your business owned land that you paid $30,000 for, equipment totaling $25,000, and cash equalling $10,000. Your total assets would be $65,000. You owe $10,000 to the bank and you owe $5,000 in credit card debt. Your total liabilities would be $15,000. Your owner’s equity would be $65,000 – $15,000, or $50,000.

所有者权益与股东权益

If your business is structured as a corporation, the amount of your assets after deducting liabilities is known as shareholders’ or stockholders’ equity.

与独资经营或合作伙伴关系不同，一切都不属于您或您的合伙人。股东权益向您展示了在扣除负债后向股东分配多少钱。

Owner’s equity accounts

Someincome statementaccounts impact your owner’s equity. The main accounts that influence owner’s equity include revenues, gains, expenses, and losses.

Owner’s equity will increase if you have revenues and gains. Owner’s equity decreases if you have expenses and losses.

If your liabilities become greater than your assets, you will have a negative owner’s equity. You can increase negative or low equity by securing more investments in your business or increasing profits.

资产负债表上的所有者权益

Assets, liabilities, and owner’s equity are the three parts that make up a业务资产负债表. On the balance sheet, your liabilities and equity need to equal your assets.

The balance sheet is a type of财务报告这显示了您在特定时间内业务的业绩。

不同的账户appear in the equity section of the balance sheet, including留存收益和普通股帐户。

您可以比较来自不同会计期限的资产负债表，以确定所有者的权益是在增加还是减少。

Looking for an easy way to find your business’s equity? With Patriot’ssmall business accounting software, you can track your assets and liabilities and use data to create balance sheets. Plus, we offer free, U.S.-based support. Get your free trial now!

This article has been updated from its original publication date of 01/08/2016.
This is not intended as legal advice; for more information, please点击这里。