釋義:一個(gè)會(huì)計(jì)科目,在資產(chǎn)負(fù)債表中作資產(chǎn)項(xiàng),用來(lái)表示投資者長(zhǎng)期持有被投資方的股份而獲得的所有權(quán)利益。Anaccountingitemontheassetsideofacompanysbalancesheetthatrepresentstheownershipinterestpossessedbyshareholdersformorethanoneyearinacorporation,asopposedtobon (本文共 250 字 ) [閱讀本文] >>