财务管理专业英语课程质量评价 课件 ch14
53页1、Stockholders Equity(2)l141Treasury Stock 库存股l142Stock Splits and Stock Dividends 股票分拆和股票股利l143Stock Dividends 股票股利l144Statement of Stockholders Equity 股东权益报表141Treasury StocklTreasury stock is the term that is used to describe shares of a companys own stock that it has reacquired. A company may buy back its own stock for any number of reasons. l库存股是指由发行公司重新获得的自身股票。上市公司可能因为无数个理由重新购回自己的股票。 lThe most frequently cited reason is a belief by the officers and directors that the market value of the stoc
2、k is unrealistically low.l而最常见的原因是管理者和董事认为股票的市场总价已经非常低了。 lAs such,the decision to buy back stock is seen as a way to support the stock price and utilize corporate funds to maximize the value for shareholders who choose l就其本身而论,对于那些不会重新购买股票给公司的股东,购回股票的决定看上去就是支持股价以及利用公司的资金最大程度的增大其价值。 lOther times,a company may buy back public shares as part of a reorganization that contemplates the company “going private” or delisting from some particular stock exchange market.l除此以外,重改会预期公司继续私有化还是从一些股票交易市场抽离,购买一些股
3、票可以作为重改的一种方式 lFurther,a company might buy back shares,and in turn issue them to employees pursuant to some employee stock award plan. And,a company might buy back stock from a dissident shareholder who is making overtures to overthrow the current boardl另外,依据员工股票奖励方案,公司可以购买股票并把它发行给员工。公司也可以从一些试图对董事会重新洗牌的股东手中购买股票 lWhatever the reason for a treasury stock transaction,the company is to account for the shares as a purely equity transaction,and no gains and losses are reported in income l库存股票交易的理由繁多,公司
4、所占据的股票是权益交易,没有升值或贬值都要记录在收入当中 lHere will focus on the “cost method” as it is very direct and perfectly acceptable in each case. Under this approach,acquisitions of treasury stock are accounted for by debiting Treasury Stock and crediting Cash for the cost of the shares reacquired:l这里,由于在每个案例中成本法是非常直接而且非常好接受的学习手段,我们将注重用“成本法”。用这个方法,库存股票的购置中,借方记录库存股,贷方记录现金,金额为股票购置的金额。lTreasury Stock is a contra equity item. It is not reported as an asset; rather,it is subtracted from stockholders equity. The presenc
5、e of treasury shares will cause a difference between the number of shares issued and the number of shares outstanding.l库存股是也是冲销权益项目。它不作为资产进行报告,而是冲销股东权益。库存股的表现方式是要区别已发行的股票数量和绩优股的股票数量。 lOn the following page is Embassy Corporations equity section,modified to reflect the treasury stock transaction portrayed by the entry.l接下来我们来看大使公司的权益部分,权益的变更可以反映出由入账来代表库存股票交易。 lThe effect of treasury stock is very simplecash goes down and so does total equity by the same amount. This result occurs no matter what t
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