所有者权益项目应当列入资产负债表吗？ 所有者权益包括什么?所有者权益和资产有什么区别?
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\u3000\u3000\uff084\uff09\u98ce\u9669\u4e0d\u540c\u3002
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\u3000\u3000\u5176\u4e2d\uff1a
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\u3000\u3000[\u7f16\u8f91\u672c\u6bb5]\u6240\u6709\u8005\u6743\u76ca\u7684\u5206\u7c7b
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\u3000\u30001\u3001\u6295\u5165\u8d44\u672c
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\u3000\u3000\u6295\u5165\u8d44\u672c\u6309\u7167\u6295\u5165\u8d44\u4ea7\u7684\u5f62\u5f0f\u4e0d\u540c\uff0c\u53ef\u4ee5\u5206\u4e3a\u8d27\u5e01\u6295\u8d44\u3001\u5b9e\u7269\u6295\u8d44\u548c\u65e0\u5f62\u8d44\u4ea7\u6295\u8d44\u3002
\u3000\u30002\u3001\u8d44\u672c\u516c\u79ef
\u3000\u3000\u8d44\u672c\u516c\u79ef\u662f\u6307\u5f52\u6240\u6709\u8005\u6240\u5171\u6709\u7684\u3001\u975e\u6536\u76ca\u8f6c\u5316\u800c\u5f62\u6210\u7684\u8d44\u672c\uff0c\u4e3b\u8981\u5305\u62ec\u8d44\u672c\u6ea2\u4ef7\uff08\u80a1\u672c\u6ea2\u4ef7\uff09\u548c\u5176\u4ed6\u8d44\u672c\u516c\u79ef\u7b49\u3002
\u3000\u30003\u3001\u7559\u5b58\u6536\u76ca \u7559\u5b58\u6536\u76ca\u662f\u6307\u5f52\u6240\u6709\u8005\u6240\u5171\u6709\u7684\u3001\u7531\u6536\u76ca\u8f6c\u5316\u800c\u5f62\u6210\u7684\u6240\u6709\u8005\u6743\u76ca\uff0c\u4e3b\u8981\u5305\u62ec\u6cd5\u5b9a\u76c8\u4f59\u516c\u79ef\u3001\u4efb\u610f\u76c8\u4f59\u516c\u79ef\u548c\u672a\u5206\u914d\u5229\u6da6\u3002
\u3000\u3000\u4e8c\u3001\u6240\u6709\u8005\u6743\u76ca\u53ef\u4ee5\u6309\u7ecf\u6d4e\u5185\u5bb9\u548c\u5f62\u6210\u6e20\u9053\u5206\u7c7b\u3002
\u3000\u30001\uff0e\u6240\u6709\u8005\u6743\u76ca\u6309\u7ecf\u6d4e\u5185\u5bb9\u5212\u5206\uff0c\u53ef\u5206\u4e3a\u6295\u5165\u8d44\u672c\u3001\u8d44\u672c\u516c\u79ef\u3001\u76c8\u4f59\u516c\u79ef\u548c\u672a\u5206\u914d\u5229\u6da6\u56db\u79cd\u3002
\u3000\u3000\uff081\uff09\u6295\u5165\u8d44\u672c\u662f\u6295\u8d44\u8005\u5b9e\u9645\u6295\u5165\u4f01\u4e1a\u7ecf\u6d4e\u6d3b\u52a8\u7684\u5404\u79cd\u8d22\u4ea7\u7269\u8d44\uff0c\u5305\u62ec\u56fd\u5bb6\u6295\u8d44\u3001\u6cd5\u4eba\u6295\u8d44\u3001\u4e2a\u4eba\u6295\u8d44\u548c\u5916\u5546\u6295\u8d44\u3002\u56fd\u5bb6\u6295\u8d44\u662f\u6709\u6743\u4ee3\u8868\u56fd\u5bb6\u6295\u8d44\u7684\u90e8\u95e8\u6216\u8005\u673a\u6784\u4ee5\u56fd\u6709\u8d44\u4ea7\u6295\u5165\u4f01\u4e1a\u7684\u8d44\u672c\uff1b\u6cd5\u4eba\u6295\u8d44\u662f\u4f01\u4e1a\u6cd5\u4eba\u6216\u5176\u4ed6\u6cd5\u4eba\u5355\u4f4d\u4ee5\u5176\u4f9d\u6cd5\u53ef\u4ee5\u652f\u914d\u7684\u8d44\u4ea7\u6295\u5165\u4f01\u4e1a\u7684\u8d44\u672c\uff1b\u4e2a\u4eba\u6295\u8d44\u662f\u793e\u4f1a\u4e2a\u4eba\u6216\u8005\u672c\u4f01\u4e1a\u5185\u90e8\u804c\u5de5\u4ee5\u5176\u5408\u6cd5\u7684\u8d22\u4ea7\u6295\u5165\u4f01\u4e1a\u6240\u5f62\u6210\u7684\u8d44\u672c\uff1b\u5916\u5546\u6295\u8d44\u662f\u56fd\u5916\u6295\u8d44\u8005\u4ee5\u53ca\u6211\u56fd\u9999\u6e2f\u3001\u6fb3\u95e8\u548c\u53f0\u6e7e\u5730\u533a\u6295\u8d44\u8005\u6295\u5165\u7684\u8d44\u672c\u3002
\u3000\u3000\uff082\uff09\u8d44\u672c\u516c\u79ef\u662f\u901a\u8fc7\u4f01\u4e1a\u975e\u8425\u4e1a\u5229\u6da6\u6240\u589e\u52a0\u7684\u51c0\u8d44\u4ea7\uff0c\u5305\u62ec\u63a5\u53d7\u6350\u8d60\u3001\u6cd5\u5b9a\u8d22\u4ea7\u91cd\u4f30\u589e\u503c\u3001\u8d44\u672c\u6c47\u7387\u6298\u7b97\u5dee\u989d\u548c\u8d44\u672c\u6ea2\u4ef7\u6240\u5f97\u7684\u5404\u79cd\u8d22\u4ea7\u7269\u8d44\u3002\u63a5\u53d7\u6350\u8d60\u662f\u6307\u4f01\u4e1a\u56e0\u63a5\u53d7\u5176\u4ed6\u90e8\u95e8\u6216\u4e2a\u4eba\u7684\u73b0\u91d1\u6216\u5b9e\u7269\u7b49\u6350\u8d60\u800c\u589e\u52a0\u7684\u8d44\u672c\u516c\u79ef\uff1b\u6cd5\u5b9a\u8d22\u4ea7\u91cd\u4f30\u589e\u503c\u662f\u6307\u4f01\u4e1a\u56e0\u5206\u7acb\u3001\u5408\u5e76\u3001\u53d8\u66f4\u548c\u6295\u8d44\u65f6\u8d44\u4ea7\u8bc4\u4f30\u6216\u8005\u5408\u540c\u3001\u534f\u8bae\u7ea6\u5b9a\u7684\u8d44\u4ea7\u4ef7\u503c\u4e0e\u539f\u8d26\u9762\u51c0\u503c\u7684\u5dee\u989d\uff1b\u8d44\u672c\u6c47\u7387\u6298\u7b97\u5dee\u989d\u662f\u6307\u4f01\u4e1a\u6536\u5230\u5916\u5e01\u6295\u8d44\u65f6\u7531\u4e8e\u6c47\u7387\u53d8\u52a8\u800c\u53d1\u751f\u7684\u6c47\u5151\u5dee\u989d\uff1b\u8d44\u672c\u6ea2\u4ef7\u662f\u6307\u6295\u8d44\u4eba\u7f34\u4ed8\u7684\u51fa\u8d44\u989d\u8d85\u51fa\u5176\u8ba4\u7f34\u8d44\u672c\u91d1\u7684\u5dee\u989d\uff0c\u5305\u62ec\u80a1\u4efd\u6709\u9650\u516c\u53f8\u53d1\u884c\u80a1\u7968\u7684\u6ea2\u4ef7\u51c0\u6536\u5165\u53ca\u53ef\u8f6c\u6362\u503a\u5238\u8f6c\u6362\u4e3a\u80a1\u672c\u7684\u6ea2\u4ef7\u51c0\u6536\u5165\u7b49\u3002
\u3000\u3000\uff083\uff09\u76c8\u4f59\u516c\u79ef\u662f\u6307\u4f01\u4e1a\u4ece\u7a0e\u540e\u51c0\u5229\u6da6\u4e2d\u63d0\u53d6\u7684\u516c\u79ef\u91d1\u3002\u76c8\u4f59\u516c\u79ef\u6309\u89c4\u5b9a\u53ef\u7528\u4e8e\u5f25\u8865\u4f01\u4e1a\u4e8f\u635f\uff0c\u4e5f\u53ef\u6309\u6cd5\u5b9a\u7a0b\u5e8f\u8f6c\u589e\u8d44\u672c\u91d1\u3002\u6cd5\u5b9a\u516c\u79ef\u91d1\u63d0\u53d6\u7387\u4e3a10\uff05\u3002
\u3000\u3000\uff084\uff09\u672a\u5206\u914d\u5229\u6da6\u662f\u672c\u5e74\u5ea6\u6240\u5b9e\u73b0\u7684\u51c0\u5229\u6da6\u7ecf\u8fc7\u5229\u6da6\u5206\u914d\u540e\u6240\u5269\u4f59\u7684\u5229\u6da6\uff0c\u7b49\u5f85\u4ee5\u540e\u5206\u914d\u3002\u5982\u679c\u672a\u5206\u914d\u5229\u6da6\u51fa\u73b0\u8d1f\u6570\u65f6\uff0c\u5373\u8868\u793a\u5e74\u672b\u7684\u672a\u5f25\u8865\u7684\u4e8f\u635f\uff0c\u5e94\u7531\u4ee5\u540e\u5e74\u5ea6\u7684\u5229\u6da6\u6216\u76c8\u4f59\u516c\u79ef\u6765\u5f25\u8865\u3002
\u3000\u30002\uff0e\u6240\u6709\u8005\u6743\u76ca\u5982\u6309\u5f62\u6210\u6e20\u9053\u5212\u5206\uff0c\u53ef\u5206\u4e3a\u539f\u59cb\u6295\u5165\u7684\u8d44\u672c\u548c\u7ecf\u8425\u4e2d\u5f62\u6210\u7684\u8d44\u672c\u3002\u539f\u59cb\u6295\u5165\u7684\u8d44\u672c\u5305\u62ec\u6295\u5165\u8d44\u672c\u548c\u8d44\u672c\u516c\u79ef\uff0c\u7ecf\u8425\u4e2d\u5f62\u6210\u7684\u8d44\u672c\u5305\u62ec\u76c8\u4f59\u516c\u79ef\u548c\u672a\u5206\u914d\u5229\u6da6\u3002
\u3000\u3000[\u7f16\u8f91\u672c\u6bb5]\u76f8\u5173\u89c4\u5b9a
\u3000\u3000\u300a\u4f01\u4e1a\u4f1a\u8ba1\u51c6\u5219\uff0d\uff0d\u57fa\u672c\u51c6\u5219\u300b\u76f8\u5173\u6761\u6b3e\u5bf9\u6240\u6709\u8005\u6743\u76ca\u7684\u89c4\u5b9a\uff1a
\u3000\u3000\u7b2c\u4e8c\u5341\u516d\u6761 \u6240\u6709\u8005\u6743\u76ca\u662f\u6307\u4f01\u4e1a\u8d44\u4ea7\u6263\u9664\u8d1f\u503a\u540e\u7531\u6240\u6709\u8005\u4eab\u6709\u7684\u5269\u4f59\u6743\u76ca\u3002
\u3000\u3000\u516c\u53f8\u7684\u6240\u6709\u8005\u6743\u76ca\u53c8\u79f0\u4e3a\u80a1\u4e1c\u6743\u76ca\u3002
\u3000\u3000\u7b2c\u4e8c\u5341\u4e03\u6761 \u6240\u6709\u8005\u6743\u76ca\u7684\u6765\u6e90\u5305\u62ec\u6240\u6709\u8005\u6295\u5165\u7684\u8d44\u672c\u3001\u76f4\u63a5\u8ba1\u5165\u6240\u6709\u8005\u6743\u76ca\u7684\u5229\u5f97\u548c\u635f\u5931\u3001\u7559\u5b58\u6536\u76ca\u7b49\u3002
\u3000\u3000\u76f4\u63a5\u8ba1\u5165\u6240\u6709\u8005\u6743\u76ca\u7684\u5229\u5f97\u548c\u635f\u5931\uff0c\u662f\u6307\u4e0d\u5e94\u8ba1\u5165\u5f53\u671f\u635f\u76ca\u3001\u4f1a\u5bfc\u81f4\u6240\u6709\u8005\u6743\u76ca\u53d1\u751f\u589e\u51cf\u53d8\u52a8\u7684\u3001\u4e0e\u6240\u6709\u8005\u6295\u5165\u8d44\u672c\u6216\u8005\u5411\u6240\u6709\u8005\u5206\u914d\u5229\u6da6\u65e0\u5173\u7684\u5229\u5f97\u6216\u8005\u635f\u5931\u3002
\u3000\u3000\u5229\u5f97\u662f\u6307\u7531\u4f01\u4e1a\u975e\u65e5\u5e38\u6d3b\u52a8\u6240\u5f62\u6210\u7684\u3001\u4f1a\u5bfc\u81f4\u6240\u6709\u8005\u6743\u76ca\u589e\u52a0\u7684\u3001\u4e0e\u6240\u6709\u8005\u6295\u5165\u8d44\u672c\u65e0\u5173\u7684\u7ecf\u6d4e\u5229\u76ca\u7684\u6d41\u5165\u3002
\u3000\u3000\u635f\u5931\u662f\u6307\u7531\u4f01\u4e1a\u975e\u65e5\u5e38\u6d3b\u52a8\u6240\u53d1\u751f\u7684\u3001\u4f1a\u5bfc\u81f4\u6240\u6709\u8005\u6743\u76ca\u51cf\u5c11\u7684\u3001\u4e0e\u5411\u6240\u6709\u8005\u5206\u914d\u5229\u6da6\u65e0\u5173\u7684\u7ecf\u6d4e\u5229\u76ca\u7684\u6d41\u51fa\u3002
\u3000\u3000\u7b2c\u4e8c\u5341\u516b\u6761 \u6240\u6709\u8005\u6743\u76ca\u91d1\u989d\u53d6\u51b3\u4e8e\u8d44\u4ea7\u548c\u8d1f\u503a\u7684\u8ba1\u91cf\u3002
\u3000\u3000\u7b2c\u4e8c\u5341\u4e5d\u6761 \u6240\u6709\u8005\u6743\u76ca\u9879\u76ee\u5e94\u5f53\u5217\u5165\u8d44\u4ea7\u8d1f\u503a\u8868\u3002
\u3000\u3000[\u7f16\u8f91\u672c\u6bb5]\u6240\u6709\u8005\u6743\u76ca\u7684\u786e\u8ba4\u6761\u4ef6
\u3000\u3000\u6240\u6709\u8005\u6743\u76ca\u4f53\u73b0\u7684\u662f\u6240\u6709\u8005\u5728\u4f01\u4e1a\u7684\u4e2d\u5269\u4f59\u6743\u76ca,\u56e0\u6b64,\u6240\u6709\u8005\u6743\u76ca\u7684\u786e\u8ba4\u4e3b\u8981\u4f9d\u8d56\u4e8e\u5176\u4ed6\u4f1a\u8ba1\u8981\u7d20,\u5c24\u5176\u662f\u8d44\u4ea7\u548c\u8d1f\u503a\u7684\u786e\u8ba4\uff1b\u6240\u6709\u8005\u6743\u76ca\u91d1\u989d\u7684\u786e\u5b9a\u4e5f\u662f\u4e3b\u8981\u53d6\u8d44\u4ea7\u548c\u8d1f\u503a\u7684\u8ba1\u91cf.
\u3000\u3000\u6240\u6709\u8005\u6743\u76ca\u53cd\u6620\u7684\u662f\u4f01\u4e1a\u6240\u6709\u8005\u5bf9\u4f01\u4e1a\u8d44\u4ea7\u7684\u7d22\u53d6\u6743,\u8d1f\u503a\u53cd\u6620\u7684\u662f\u4f01\u4e1a\u503a\u6743\u4eba\u5bf9\u4f01\u4e1a\u8d44\u4ea7\u7684\u7d22\u53d6\u6743,\u4e24\u8005\u5728\u6027\u8d28\u4e0a\u6709\u672c\u8d28\u533a\u522b,\u56e0\u6b64\u4f01\u4e1a\u5728\u4f1a\u8ba1\u786e\u8ba4,\u8ba1\u91cf\u548c\u62a5\u544a\u4e2d\u5e94\u5f53\u4e25\u683c\u533a\u5206\u8d1f\u503a\u548c\u6240\u6709\u8005\u6743\u76ca,\u4ee5\u5982\u5b9e\u53cd\u6620\u4f01\u4e1a\u7684\u8d22\u52a1\u72b6\u51b5,\u5c24\u5176\u662f\u4f01\u4e1a\u7684\u507f\u503a\u80fd\u529b\u548c\u4ea7\u6743\u6bd4\u7387\u7b49.\u5728\u5b9e\u52a1\u4e2d,\u4f01\u4e1a\u67d0\u4e9b\u4ea4\u6613\u6216\u8005\u4e8b\u9879\u53ef\u80fd\u540c\u65f6\u5177\u6709\u8d1f\u503a\u548c\u6240\u6709\u8005\u6743\u76ca\u7684\u7279\u5f81,\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b,\u4f01\u4e1a\u5e94\u5f53\u5c06\u5c5e\u4e8e\u8d1f\u503a\u548c\u6240\u6709\u8005\u6743\u76ca\u7684\u90e8\u5206\u5206\u5f00\u6838\u7b97\u548c\u5217\u62a5.\u4f8b\u5982,\u4f01\u4e1a\u53d1\u884c\u7684\u53ef\u8f6c\u6362\u516c\u53f8\u503a\u5238,\u4f01\u4e1a\u5e94\u5f53\u5c06\u5176\u4e2d\u7684\u8d1f\u503a\u90e8\u5206\u548c\u6743\u76ca\u6027\u5de5\u5177\u90e8\u5206\u8fdb\u884c\u5206\u62c6,\u5206\u522b\u786e\u8ba4\u8d1f\u503a\u548c\u6240\u6709\u8005\u6743\u76ca.
\u3000\u3000[\u7f16\u8f91\u672c\u6bb5]\u4e0e\u503a\u6743\u6743\u76ca\u7684\u533a\u522b
\u3000\u3000\u4e24\u8005\u7684\u663e\u8457\u533a\u522b\u4e3b\u8981\u8868\u73b0\u5728\u4ee5\u4e0b\u51e0\u70b9\uff1a
\u3000\u30001\uff0e\u503a\u6743\u4eba\u5bf9\u4f01\u4e1a\u8d44\u4ea7\u7684\u8981\u6c42\u6743\u4f18\u4e8e\u6240\u6709\u8005\u6743\u76ca\u3002
\u3000\u30002\uff0e\u4f01\u4e1a\u7684\u6295\u8d44\u8005\u53ef\u4ee5\u53c2\u4e0e\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\uff0c\u800c\u503a\u6743\u4eba\u5f80\u5f80\u65e0\u6743\u53c2\u4e0e\u4f01\u4e1a\u7684\u7ecf\u8425\u7ba1\u7406\u3002
\u3000\u30003\uff0e\u5bf9\u4e8e\u6240\u6709\u8005\u800c\u8a00\uff0c\u5728\u4f01\u4e1a\u6301\u7eed\u7ecf\u8425\u7684\u60c5\u51b5\u4e0b\uff0c\u9664\u6309\u6cd5\u5f8b\u7a0b\u5e8f\u51cf\u8d44\u5916\uff0c\u4e00\u822c\u4e0d\u80fd\u63d0\u524d\u64a4\u56de\u6295\u8d44\u3002\u800c\u8d1f\u503a\u4e00\u822c\u90fd\u6709\u89c4\u5b9a\u7684\u507f\u8fd8\u671f\u9650\uff0c\u5fc5\u987b\u4e8e\u4e00\u5b9a\u65f6\u671f\u507f\u8fd8\u3002
\u3000\u30004\uff0e\u6295\u8d44\u8005\u4ee5\u80a1\u5229\u6216\u5229\u6da6\u7684\u5f62\u5f0f\u53c2\u4e0e\u4f01\u4e1a\u7684\u5229\u6da6\u5206\u914d\u3002\u800c\u503a\u6743\u4eba\u7684\u503a\u6743\u53ea\u80fd\u6309\u89c4\u5b9a\u7684\u6761\u4ef6\u5f97\u5230\u507f\u4ed8\u5e76\u83b7\u53d6\u5229\u606f\u6536\u5165\u3002
一、所有者权益项目应当列入资产负债表中。
二、资产负债表是反映企业在某一特定日期（如月末、季末、年末）全部资产、负债和所有者权益情况的会计报表，是企业经营活动的静态体现，根据“资产=负债+所有者权益”这一平衡公式，依照一定的分类标准和一定的次序，将某一特定日期的资产、负债、所有者权益的具体项目予以适当的排列编制而成。
三、资产负债表的模板：
资产负债报表的右下方，就有一块区别是用来表示“所有者权益”的。
所以所有者权益事项一定要列入资产负债表中。
资产负债表中包括所有者权益项目
所有者权益本身就在资产负债表里
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