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<p>?？谥屑墪嬁荚嚺嘤?，在選擇網課的時候，大家一定要慎重慎重再慎重。</p><p>中級會計《中級會計實務》知識點：所有者權益的定義及確認條件</p><p>所有者權益的定義及其確認條件</p><p>（一）所有者權益的定義</p><p>所有者權益＝資產－負債</p><p>所有者權益是指企業資產扣除負債后，由所有者享有的剩余權益。（股份）公司的所有者權益又稱為股東權益。</p><p>（二）所有者權益的來源構成</p><p>所有者權益的來源包括所有者投入的資本、直接計入所有者權益的利得和損失、留存收益等，通常由股本（實收資本）、資本公積（含股本溢價或資本溢價、其他資本公積）、盈余公積和未分配利潤等構成。</p><p>盈余公積和未分配利潤構成留存收益。</p><p>利得是指由企業非日常活動所形成的、會導致所有者權益增加的、與所有者投入資本無關的經濟利益的流入。損失是指由企業非日?；顒铀l生的、會導致所有者權益減少的、與向所有者分配利潤無關的經濟利益的流出。直接計入所有者權益的利得和損失主要包括以公允價值計量且其變動計入其他綜合收益的金融資產的公允價值變動額、現金流量套期中套期工具公允價值變動額（有效套期部分）等。</p><p>利得損失的兩個去向:</p><p>（1）直接計入所有者權益——其他綜合收益</p><p>（2）直接計入當期利潤——①營業外收入、營業外支出②資產處置損益</p><p>1.“資產處置收益”行項目，反映企業出售劃分為持有待售的非流動資產（金融工具、長期股權投資和投資性房地產除外）或處置組時確認的處置利得或損失，以及處置未劃分為持有待售的固定資產、在建工程、生產性生物資產及無形資產而產生的處置利得或損失。債務重組中因處置非流動資產產生的利得或損失和非貨幣性資產交換產生的利得或損失也包括在本項目內。該項目應根據在損益類科目新設置的“資產處置損益”科目的發生額分析填列；如為處置損失，以“-”號填列。</p><p>2.“營業外收入”行項目，反映企業發生的營業利潤以外的收益，主要包括債務重組利得、與企業日?；顒訜o關的政府補助、盤盈利得、捐贈利得等。該項目應根據“營業外收入”科目的發生額分析填列。</p><p>3.“營業外支出”行項目，反映企業發生的營業利潤以外的支出，主要包括債務重組損失、公益性捐贈支出、非常損失、盤虧損失、非流動資產毀損報廢損失等。該項目應根據“營業外支出”科目的發生額分析填列。</p><p>4.“信用減值損失”行項目，反映企業按照《企業會計準則第22號——金融工具確認和計量》（修訂）的要求計提的各項金融工具減值準備所形成的預期信用損失。該項目應根據“信用減值損失”科目的發生額分析填列。</p><p>（三）所有者權益的確認條件</p><p>所有者權益體現的是所有者在企業中的剩余權益，因此，所有者權益的確認主要依賴于其他會計要素，尤其是資產和負債的確認；所有者權益金額的確定也主要取決于資產和負債的計量。</p><p>以上是關于海口中級會計考試培訓的詳細介紹，更多與中級會計職稱培訓有關的內容，請繼續關注數豆子。</p> 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