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Vốn Chủ Sở Hữu (Equity) Là Gì? Bao Gồm Những Gì? Cách Tính Ra Sao

Vốn là một trong những yếu tố quan trọng của mỗi công ty, doanh nghiệp khi vận hành hoạt động. Nguồn vốn này cần phải khai báo rõ trong thông tin khi thành lập và nó có thể được huy động từ nhiều nơi khác nhau. Vậy để hiểu rõ hơn về nguồn vốn chủ sở hữu là chúng ta cùng đi tìm hiểu nội dung trong bài viết dưới đây. 

Vốn chủ sở hữu là gì?

Vốn chủ sở hữu (Equity) là loại vốn thuộc sở hữu do các chủ doanh nghiệp và các thành viên trong công ty liên doanh hoặc các cổ đông trong các công ty cổ phần.
Các chủ sở hữu cùng góp vốn để tiến hành một hoạt động sản xuất, kinh doanh và cùng chia sẻ lợi nhuận được tạo ra từ các hoạt động này của doanh nghiệp cũng như cùng nhau chịu những khoản lỗ nếu kinh doanh không có lãi.
Trong trường hợp đơn vị phá sản hoặc ngừng hoạt động, loại vốn này được ưu tiên trả các khoảng nợ rồi mới chia đều cho các cổ đông theo tỷ lệ góp vốn của họ. Hiểu theo cách đơn giản thì vốn chủ sở hữu sẽ là tổng tài sản của doanh nghiệp trừ đi nợ phải trả. 
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