equity和share有区别?stock和share不都是股票吗?
结合查阅的资料,给大家揭开一下这三个词的身份:
1. equity指的是股权,公司股东对其出资所享有的权益都可以称为股权,即euity,eHow(国外的一个社区)里面有这样的一段话,我觉得可以很好地帮助大家理解equity的含义(顺带翻译了一下):
The most general meaning of equity is ownership in a business. Unlike stock and share, equity applies to non-corporate business structures as well. Anyone with a financial stake in a company, whether a sole proprietorship, partnership or corporation, owns equity. In accounting, the amount of equity owners have is based on the difference between business assets and liabilities. If the company holds $500,000 in assets and has $300,000 in liabilities, for instance, owners' equity equals $200,000.(大意:equity最普遍的含义指在企业中的所有权。与stock和share不同,equity可用于非法人企业结构。在公司(无论是独资企业、合伙企业或公司)持有财务性所有权的任何人都拥有equity。在会计方面,所有权人持有的equity数额以公司资产和负债为基础。如果公司持有500000美元的资产,但拥有300000美元的负债,那么所有者持有的equity为200000美元。)
2. 在股份有限公司中,股东的equity就是其持有的share数量,侧重股份。
3. 而stock是share的载体,eHow中同样有这样的一段话,侧重股票:
A share is a single unit of stock. Someone holding shares of stock in a business has a fractional ownership of the company. If a company has issued 100,000 shares of stock, and a shareholder has 1,000 shares, he owns one percent of the business. (大意:share是stock的单位。某人在公司持有股票份数,拥有公司的部分所有权。如果公司发行100000股stock,且某股东持有1000股,那么其拥有公司百分之一的所有权。)
要强调的是:
1. 股权转让实质就是所持股份的转让,因此equity transfer和share transfer都是可以用的;2. shareholder和stockholder都是持股人;3. common stock/shares普通股,preferred stock/shares优先股
“法律圈的翻译匠,红圈律所都在用旗渡。”