问题已解决
发生减资、清算、分配现金股利时,需要偿还所有者权益
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/38/90/05_avatar_middle.jpg?t=1651204030)
你好,是的,除非发生这些否则不需要偿还
2020 06/05 15:53
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 06/05 16:32
所有者权益指哪些,是投入的资本么?
![](https://pic1.acc5.cn/010/38/90/05_avatar_middle.jpg?t=1651204030)
小云老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 06/05 16:34
实收资本,资本公积,利润分配,盈余公积等
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784995 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 06/05 16:40
还是不明白,谢谢老师
![](https://pic1.acc5.cn/010/38/90/05_avatar_middle.jpg?t=1651204030)
小云老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 06/05 16:43
这些都是科目,也是所有者权益的组成部分