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- Stock that a corporation has issued and later reacquired called treasury stock. 庫藏股是公司購回的已發(fā)行的股票。
- Treasury Stock When a company repurchases its common stock and holds this stock in the company's treasury. 一家公司回購其普通股,并將股票儲存于庫房。
- Treasury stock : Stock that has been repurchased or otherwise reacquired by a company either to be cancelled or resold. 庫存股票，備用股：指公司重新購回或以其他方式重新獲得要進(jìn)行注銷(xiāo)或轉售的股票。
- For this reason, the Treasury Stock account should appear in the balance sheet as a deduction in the stockholders' equity section. 因此,庫藏股票賬戶(hù)應作為股東權益項目的減項,出現在資產(chǎn)負債表中。
- When treasury stock is purchased, the corporation is eliminating part of its stockholders' equity by a payment to one or more stockholders. 在購入庫藏股票時(shí),公司通過(guò)給一個(gè)或多個(gè)股東支付現金來(lái)減少其股東權益。
- Abstract： Treasury stock is reacquired by the corporation and has not been written off.Its nature is a reduction of stockholder's equity. 摘 要： 庫藏股票是指公司收回且沒(méi)有銷(xiāo)毀的已發(fā)行股票，其實(shí)質(zhì)是股份公司減資。
- The rearguard action against international shareholders being fought by the Chey family at fraud-riddled SK Group is well documented, though the sale of SK treasury stock to family-friendly investors is their most blatant move yet. 例證：雖然許多文件記載說(shuō)，在鮮京欺詐風(fēng)波中，鮮京集團國際股東的“后衛行動(dòng)”遭到了其擁有者崔氏家族的強力對抗，但是，在陷入欺詐風(fēng)波之后，崔氏家族就明目張膽地將鮮京庫存股票出售給與家族關(guān)系友好的投資者。
- 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。
- If treasury stock is reissued at a price below cost, additional paid-in capital from previous treasury stock transactions is reduced (debited) by the excess of cost over the reissue price. 如果再發(fā)行的庫藏股價(jià)格低于成本,以前的超面值繳入股本--庫藏股業(yè)務(wù)賬戶(hù)需借記成本差額。
- A corporation could reissue its treasury stock to fund employee bonus plan, distribute it to stockholders as a stock dividend, or under certain circumstances, redistribute it to the public in an additional offering. 公司可以重新發(fā)行庫存股給員工紅利計劃基金，或作為紅利發(fā)給股東，或在某種情況下另外發(fā)行重新分發(fā)給公眾。
- Treasury stock and its accounting 庫藏股票的會(huì )計核算
- From treasury stock transactions 來(lái)自庫藏股業(yè)務(wù)
- capital from treasury stock transactions 庫存股本交易所得資本
- Legal Analysis of Treasury Stock System 庫藏股制度的法律分析
- paid-in capital from treasury stock transactions [經(jīng)] 由庫存股交易所發(fā)生的繳入資本
- paid capital from treasury stock [經(jīng)] 出售庫藏股所得資本
- gain on retirement of treasury stock [經(jīng)] 償還庫存股份收益
- subsidiary treasury stock transactions [經(jīng)] 附屬公司(子公司)庫存股票交易
- The government front bench or the treasury bench. 政府成員前排席或國務(wù)大臣前排席。
- gains on sale of treasury stocks [經(jīng)] 出售庫存股份收益
