1.
Paid-in Capital from Treasury Stock Transactions
库藏股交易缴入股本
2.
paid-in capital from treasury stock
出售库藏股所得资本
3.
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。
4.
Common stock, $5 par value, authorized 10 Shares, issued 30 shares (of which 3 are held in the treasury)
普通股,面值5美元,核准10股,发行30股(其中3股是持有的库藏股)
5.
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。
6.
Retained earnings (of which $10, an amount equal to the cost of treasury stock owned, is not available for dividends)
留存收益(其中10美元为其拥有的库藏股成本,不分股利)
7.
Research on Taiwan Public-listed Companies Parent Subsidiary Cross-shareholding & Stock Repurchase System;
台湾上市公司母子交叉持股与库藏股制度之研究
8.
To illustrate, assume that 10 of the treasury shares acquired by Solarwind Company at a cost of $1 per share are now reissued at a price of $11 per share.
例如,假设太阳风公司以每股1美元的价格回购的10股库藏股,现以每股11美元的价格再发行。
9.
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。
10.
Thus, any changes in stockholders' equity resulting from treasury stock transactions are regarded as changes in paid-in capital and not included in the measurement of net income.
因此,库藏股业务导致的股东权益的变化,均作为缴入股本的变化,不包含在净收益的计算中。
11.
Shares of capital stock held in the treasury are not entitled to receive dividends, to vote, or to share in assets upon dissolution of the company.
作为库藏股票持有的股本不能分配股利,没有投票权,也不能在公司解体时分享资产。
12.
Treasury shares may be held indefinitely or may be issued again at any time.
库藏股票可以无限期持有,也可以在任何时候重新发行。
13.
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。
14.
Notice that no gain or loss is recognized on treasury stock transactions, even when the shares are reissued at a price above or below cost.
需注意,不管再发行价格高于或低于成本,库藏股业务的确认既不盈利也不亏损。
15.
The purchase of treasury stock should be regarded as a reduction of stockholders' equity, not as the acquisition of an asset.
库藏票的购入应作为股东权益的减少,而不是获得一项资产。
16.
outstanding stock
(指发行股票减库存股票数) 在外股票数
17.
We store our grain into the storehouse.
我们往仓库里储藏粮食.
18.
A mother's body serves as a reservoir.
母体可作为一种贮藏库。