To record the reacquisition,reissuance and reduction of treasury stock,the corporation need two accounts of "Treasury Stock" and "Additional Paid- in Capital— Dealing with Treasury Stock".
要对其收回、处分和注销进行会计核算,需增加“库藏股票”和“资本公积——库藏股票交易”两个账户。
To record the reacquisition,reissuance and reduction of treasury stock,the corporation need two accounts of "Treasury Stock" and "Additional Paid- in Capital— Dealing with Treasury Stock".
要对其收回、处分和注销进行会计核算,需增加“库藏股票”和“资本公积——库藏股票交易”两个账户。
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