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。

Issuance can rise still further if treasury stock previously bought back from the market is also re-issued .

如果公司决定同时重新发行此前从市场上回购的 库存 股票，增发比例还可以进一步提高。

This article studies the issue of China and the United States ' treasury stock issued market circulation market and the derivatives market from several dimensions such as treasuries size structure and system .

文中从国债规模、结构和制度等几个维度，对中美 国债 现货发行市场、流通市场及衍生品市场的差距进行了深入细致的比较研究。

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 .

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。

If there is no additional paid-in capital from previous treasury stock transactions the excess of the cost of the treasury shares over the reissue price may be recorded as a debit to retained earnings .

如果以前的超面值缴入股本& 库藏 股业务账户没有余额，库藏股成本超过再发行价格的部分可以作为留存收益的借项。

Treasury stock and its accounting

客户 的 财政 部 库藏 股票的会计核算

The corporate bond market plays an important role in the securities market in China . It however lags far behind the development of the treasury bond market and stock market and has become the short-board in the financial market .

公司债券市场目前在成熟证券市场占据了很重要的地位，而在我国却远远滞后于 国债市场和 股票市场的发展，并已成为我国金融市场上的短板。

A Study on Liquidity Premium of Treasury Bonds in Shanghai Stock Exchange & Based on Four-factor Affine Model

上交所 国债市场流动性溢价研究&基于4因子仿射利率期限结构模型

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。

China first launched treasury future in 1992 in the Shanghai Stock Exchange . The program officially entered the experimental stage on October 25 1993 .

我国1992年在上海 证券交易所首次推出了 国债期货，并且于1993年10月25日进行了正式的试点。

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。

The Treasury Market in Shanghai Stock Exchange and the Interbank Treasury Market are the two main parts of Chinese Treasury Market .

上 交所和银行间国债市场是中国 国债市场体系中最主要的2个组成部分。

Paid-in capital from treasury stock All teller 's cash trucks were checked in and out of the cash vault by a senior vault teller .

全体出纳员的现金车进出金库都有一名高级 金库 出纳员予以检查。

First the fault-free term structure of interest rates ( TSIR ) is induced by the spline function model for the samples of treasury bonds from Shanghai Stock Exchange ( SSE ) and its validity is verified .

选取上海 证券交易所 国债，基于样条函数模型推导出无违约利率期限结构，进行有效性检验；

So the main part of this paper divides the treasury stock system into two stages which are share repurchase and the stage after share repurchase and then have a detailed analysis and research on financial decision making and financial effects from the financial perspective .

因此本文的主体部分将 库藏 股制度分为股份回购和股份回购后两个阶段，从财务角度对这两个阶段具体的财务决策以及决策之后的财务效应进行了详细的分析和研究。

Share Repurchase by Listed Companies is the act of listed companies to buy back its emitted shares then cancel the repurchased shares or hold them as treasury stock .

上市公司股份回购是上市公司通过一定的方式购回本公司发行在外的股份并予以注销或 库藏的行为。

On China s Initial Public Offerings Methods and Distribution of Market Rents ; 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。

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。

The Evaluation and Analysis of the Treasury Stock System

库藏 股票 的 会计 核算 库藏 股制度评析

The treasury stock system of the listed company are about the acquirement and usage of treasury stocks .

上市公司 库藏 股制度是围绕上市公司库藏股的取得和使用而形成的一套制度安排。

Treasury stock may be purchased for a variety of reasons including to reissue them to officers and employees in profit sharing schemes or stock-option plans .

库存 股份的购买可能有各种各样的原因，其中包括按照利润分配方案或购股权计划重新发行给高级职员和雇员。

Finally the paper analyzes the system of treasury stock in china and puts forward some suggestions .

结合前文从 财务角度对 库藏 股的研究，文章最后对我国目前的 库藏 股制度进行了分析评价，并且对完善我国 库藏 股 制度提出了若干建议。

Paid-in Capital from Treasury Stock Transactions Corporation 's earnings are accumulated separately from its paid-in equity capital .

库藏 股交易缴入股本股份有限公司的盈利是在其缴入的业主权资本之外单独累积的。

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。

Legal Analysis of Treasury Stock System

库藏 股制度的法律分析