If there is no additional paid-in capital from previous treasury stock transactions, the excess of the cost of the treasury shares over the reissue price may be recorded as a debit to Retained Earnings.

 
  • 如果以前的超面值繳入股本--庫藏股業(yè)務(wù)賬戶(hù)沒(méi)有余額,庫藏股成本超過(guò)再發(fā)行價(jià)格的部分可以作為留存收益的借項。
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