capital from treasury stock transactions
英 [ˈkæpɪtl frəm ˈtreʒəri stɒk trænˈzækʃənz]
美 [ˈkæpɪtl frəm ˈtreʒəri stɑːk trænˈzækʃənz]
由库存股票交易所得到的资本
双语例句
- 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。 - 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。 - 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。