treasury stock

1. 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。
2. 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。
3. 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。
4. 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。
5. 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。
6. 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。
7. 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。
8. And the corporation must report information of treasury stock on the financial statements at the end of accounting period.
   期末还要在会计报告上对其及相关信息进行披露。
9. 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。
10. 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。
11. 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
12. 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。
13. 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。
14. Retained earnings ( of which$ 10, an amount equal to the cost of treasury stock owned, is not available for dividends)
    留存收益（其中10美元为其拥有的库藏股成本，不分股利）
15. Treasury stock does not carry the rights of outstanding common shares, such as voting rights and the right to receive dividends.
    库存股不附带流通股的权力，诸如投票权和分红权。
16. 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；
17. Legal Analysis of Treasury Stock System
    库藏股制度的法律分析
18. 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。
19. Treasury stock and its accounting
    客户的财政部库藏股票的会计核算
20. There is a trend to imitate the treasury stock system in foreign countries to solve problems coming out from that phenomenon.
    如何解决这一现象带来的诸多问题，仿照国外设立库藏股制度成了大势所趋。文章从库藏股制度本身研究我国法律设立该制度应考虑的一些前瞻性问题。
21. 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。
22. 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
23. 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。
24. 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。
25. 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。
26. 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。
27. 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。
28. 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。

noun

1. stock that has been bought back by the issuing corporation and is available for retirement or resale

   Synonym:    treasury sharesreacquired stock