| 1. | 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。 |
| 2. | Treasury stock is stock a corporation has issued and subsequently repurchased from the public
库存股是公司已经发行并在发行之后又从公众购买回来的股票。 |
| 3. | Treasury stock can be used in several ways , including supplying shares for the exercise of stock options or convertible bonds
库存股票有几种用途，包括为行使股票期权或为可转换债券提供股票。 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | 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
系统地研究了西方关于认股权证和库减股的相关会计理论，根据自己的研究所得对不同情况下的认股权证和库藏股业务的会计处理进行了举例说明。 |
| 7. | 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
股份回购是指公司将可以使用的资金用于购回本公司已发行在外的股份,或作为库存股持有,或予以注销,从而达到减资或调整股份结构的目的。 |
| 8. | 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。 |
| 9. | 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
优先股、认股权证、库藏股都是股份制企业或上市公司不可或缺的品种或组成部分，并且在国外证券市场上起着不可替代的作用，而中国市场经济条件下的股份有限公司只有普通股设置，是跛足而行，因此，也须设置优先股，并同时开展认股权证交易及鼓励库藏股交易，进行证券市场金融工具创新，从而改善上市公司的股本结构，充分发挥资本机制在社会资源配置中的功能和作用。 |
| 10. | 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
本文在借鉴国内外研究成果的基础上，分别研究和介绍了关于优先股、认股权证及库藏股的一些基本理论知识，分别占在不同角度和立场充分论述了在中国开展优先股、认股权证及库藏股制度的意义，结合我国的相关法律规定，创造性地提出了未来我国开展优先股赎回业务的会计处理程序或模式，并且对在关于股票转换业务中涉及现金收付的会计处理问题进行了研究。 |
