Share,stock,equity用法辨析
2018-10-07 19:32阅读：
Share, stock, and
equity用法辨析
首先来看各自的英文解释：
share:
[C] one of the equal
parts into which the
ownership
of a company is divided
股份，股票
People in China are eager to buy shares in new
businesses.
stock:
[C] a
share in a company
股份，股票
the trading of stocks and shares
股票交易
[U]
the total value of all of a
company’s shares
〔某公司的〕总股值
Two years later,
when Compaq went public, their stock was valued at $38
million
equity：
the ownership interest of shareholders in a
corporation.股票，股权
看完之后，对他们的区别一头雾水……
请看辨析：
share，特指单独的一股；
stock，可以是单独的一股，也可以是股份的统称；
equity，实际指股东拥有的权益（股权或资产净值）
我们可以说:
I bought 300 shares of kweichow moutai
yesterday.
我昨天买了300股的贵州茅台。
一般不说:
I bought 300 stocks of kweichow moutai
yesterday.
但可以说:
I bought stocks of kweichow moutai yesterday.
甚至：I bought 300 shares of stock of Kweichow moutai
yesterday.
I bought stocks of 5 companies listed on small
and
medium
enterprise
board
yesterday.
进一步地，关于equity，请看下面这一段话：
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.
关于share和stock，可以看下面这段话,加深理解：
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.
另外：
shareholder=stockholder持股人,但≠stakeholder利益相关者
equity transfer=share transfer股权转让；
common stock=common
shares普通股，preferred stocks= preferred
shares优先股；
ROE(Rate of Return on Common Stockholders’
Equity）净资产收益率，股东权益报酬率；
