“Treasury Stock”的含义和相关规定 Treasury Stock，也称Treasury Share或Required Stock，翻译为“库存股；库藏股；回购股份”，其英文释义为 previously outstanding stock that is bought back from stockholders by the issuing company，是指已
Treasury stock is reported on a company’s balance sheet under the shareholders’ equity section. It is presented as a negative value deducted from the total shareholders’ equity. The subtraction of treasury stock from shareholders’ equity ensures that the repurchased shares do not have an ...
Treasury stock, or reacquired stock, is the previously issued, outstanding shares of stock which a company repurchased or bought back from shareholders. The reacquired shares are then held by the company for its own disposition. They can either remain in the company’s possession to be sold in...
In which section of the balance sheet would Treasury Stock be reported?A.Stockholders' equityB.Long-term liabilitiesC.Intangible assetsD.Fixed assets参考选择:A 相关知识点: 试题来源: 解析 A 对于问题“在资产负债表中,库存股应列报在哪个部分”,需逐一分析选项: 1. **A.股东权益**:库存股是公司...
Answer to: Treasury stock should be shown on the balance sheet as a(n) ___. By signing up, you'll get thousands of step-by-step solutions to your...
Treasury Stock is listed in the stockholders' equity section on the balance sheet.[仔细阅读以上题目,并运用所学知识完成作答]参考选择:正确 相关知识点: 试题来源: 解析 正确 库存股是指公司回购的已发行股份,其在资产负债表中作为股东权益的抵减项。根据会计处理原则,库存股应列示于股东权益部分(通常以负数...
The cost method is the most commonly used method by most public entities. It uses the value paid by the company during the repurchase of the shares and ignores their par value. The cost of the treasury stock is included within the stockholders'equityportion of the balance sheet under this me...
Treasury Stock,也称Treasury Share或Required Stock,翻译为“库存股;库藏股;回购股份”,其英文释义为 previously outstanding stock that is bought back from stockholders by the issuing company,是指已公开发行的股票但发行公司通过购入、赠予或其他方式重新获得可再行出售或注销的股票。库存股股票既不分配股利,又不...
库存股(treasury stock)是指已经认购缴款,由发行公司通过购入、赠予或其他方式重新获得,可供再行出售或注销之用的股票。这种股票既不分配股利,又不附投票权,一般只限于优先股,并且必须存入公司的金库。 库存股是用来核算企业收购的尚未转让或注销的本公司股份金额。是权益类科目。它的特性和未发行的股票类似,没有投票...
Treasury Stock is also the title of a general ledger account that will have a debit balance equal to the cost of the repurchased shares being held by the corporation. The corporation’s cost of treasury stock reduces the corporation’s cash and the total amount of stockholders’ equity. The...