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- treasury stock method 库存股票法,库存股份法
- Stock that a corporation has issued and later reacquired called treasury stock. 库藏股是公司购回的已发行的股票。
- Treasury Stock When a company repurchases its common stock and holds this stock in the company's treasury. 一家公司回购其普通股,并将股票储存于库房。
- Treasury stock : Stock that has been repurchased or otherwise reacquired by a company either to be cancelled or resold. 库存股票,备用股:指公司重新购回或以其他方式重新获得要进行注销或转售的股票。
- Stock methods do not use an internal name. 常用方法不使用内部名称。
- Ron's stock method of making an impression on anyone was to indicate that he understood them perfectly. 罗恩给人留下印象的看家本领就是表现出善解人意。
- For this reason, the Treasury Stock account should appear in the balance sheet as a deduction in the stockholders' equity section. 因此,库藏股票账户应作为股东权益项目的减项,出现在资产负债表中。
- When treasury stock is purchased, the corporation is eliminating part of its stockholders' equity by a payment to one or more stockholders. 在购入库藏股票时,公司通过给一个或多个股东支付现金来减少其股东权益。
- 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: 库藏股票是指公司收回且没有销毁的已发行股票,其实质是股份公司减资。
- If you implement a stock method, the return type is set to the appropriate value and is unchangeable. 如果实现常用方法,则将返回类型设置为适当的值并且不可更改。
- 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. 例证:虽然许多文件记载说,在鲜京欺诈风波中,鲜京集团国际股东的“后卫行动”遭到了其拥有者崔氏家族的强力对抗,但是,在陷入欺诈风波之后,崔氏家族就明目张胆地将鲜京库存股票出售给与家族关系友好的投资者。
- 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. 如果以前的超面值缴入股本--库藏股业务账户没有余额,库藏股成本超过再发行价格的部分可以作为留存收益的借项。
- 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. 如果再发行的库藏股价格低于成本,以前的超面值缴入股本--库藏股业务账户需借记成本差额。
- 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. 公司可以重新发行库存股给员工红利计划基金,或作为红利发给股东,或在某种情况下另外发行重新分发给公众。
- Treasury stock and its accounting 库藏股票的会计核算
- The method seems good but it needs to be tried out. 这个方法似乎不错,但需要试验一下。
- From treasury stock transactions 来自库藏股业务
- capital from treasury stock transactions 库存股本交易所得资本
- Legal Analysis of Treasury Stock System 库藏股制度的法律分析
- paid-in capital from treasury stock transactions [经] 由库存股交易所发生的缴入资本