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treasury stock 【商業】未發行股份。

treasury warrant

This paper , based on the researching achievements of home and abroad , respectively studies and introduces the elementary theory and accounting treating of the preferred stock , stock warrant and treasury stock . the paper expounds the meanings of carrying out the system of the preferred stock , stock warrant and treasury stock in different angles , combined with relevant laws or regulations of our country , this paper proposes creatively accounting treating process or module of carrying out the preferred stock ' s redemption of our country in the future , and studies cash basis ' s accounting treating problem about the stock ' s transformation 本文在借鑒國內外研究成果的基礎上,分別研究和介紹了關于優先股、認股權證及庫藏股的一些基本理論知識,分別占在不同角度和立場充分論述了在中國開展優先股、認股權證及庫藏股制度的意義,結合我國的相關法律規定,創造性地提出了未來我國開展優先股贖回業務的會計處理程序或模式,并且對在關于股票轉換業務中涉及現金收付的會計處理問題進行了研究。

Without preferred stock , stock warrant and treasury stock , our countries “ listed companies are lame . it is important for our country to carry out the exchanging businesses of preferred stock , stock warrant and treasury stock . it will not only avail in improving the capital stock structure of listed companies , but also give play to the capital mechanism in society resource distribution 優先股、認股權證、庫藏股都是股份制企業或上市公司不可或缺的品種或組成部分,并且在國外證券市場上起著不可替代的作用,而中國市場經濟條件下的股份有限公司只有普通股設置,是跛足而行,因此,也須設置優先股,并同時開展認股權證交易及鼓勵庫藏股交易,進行證券市場金融工具創新,從而改善上市公司的股本結構,充分發揮資本機制在社會資源配置中的功能和作用。

Example : 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,在鮮京欺詐風波中,鮮京集團國際股東的“后衛行動”遭到了其擁有者崔氏家族的強力對抗,但是,在陷入欺詐風波之后,崔氏家族就明目張膽地將鮮京庫存股票出售給與家族關系友好的投資者。

Share repurchase refers to a company buying back its own shares that were issued to the public before and writing off them or holding them as treasury stock . in legal nature , share repurchase is a special transfer of share between the company shareholders and the company itself 股份回購是指公司將可以使用的資金用于購回本公司已發行在外的股份,或作為庫存股持有,或予以注銷,從而達到減資或調整股份結構的目的。

I study systematically some relevant accounting theory of stock warrant and treasury stock . in view of my own researching achievements , i explain and list on some examples of stock warrant and treasury stock ' s accounting treating 系統地研究了西方關于認股權證和庫減股的相關會計理論,根據自己的研究所得對不同情況下的認股權證和庫藏股業務的會計處理進行了舉例說明。

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 公司可以重新發行庫存股給員工紅利計劃基金,或作為紅利發給股東,或在某種情況下另外發行重新分發給公眾。

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行注銷或轉售的股票。

Treasury stock can be used in several ways , including supplying shares for the exercise of stock options or convertible bonds 庫存股票有幾種用途,包括為行使股票期權或為可轉換債券提供股票。

Treasury stock is stock a corporation has issued and subsequently repurchased from the public 庫存股是公司已經發行并在發行之后又從公眾購買回來的股票。

Stock that a corporation has issued and later reacquired called treasury stock 庫藏股是公司購回的已發行的股票。