请问Balance sheet中的 less treasury stock是指什么?

JoyCat · 发表于 2004-6-20 05:47

在stockholders' equity属下的.

有谁知道吗?我不太理解诶.

谢谢了先.

JoyCat · 发表于 2004-6-21 06:43

UP!

Who knows?

JoyCat · 发表于 2004-6-22 02:41

我的帖子好可怜啊~~

JoyCat · 发表于 2004-6-23 06:20

where are the 高手s?

toyv · 发表于 2004-6-24 14:53

hehe,我不是高手,进来瞎逛逛,帮你顶顶[em10]

JoyCat · 发表于 2004-6-25 04:08

以下是引用toyv在2004-6-24 6:53:00的发言： hehe,我不是高手,进来瞎逛逛,帮你顶顶[em10]

感动!

ray888 · 发表于 2004-8-13 21:31

Treasury Stock

When analyzing a balance sheet, you're apt to run across an entry under Shareholder Equity called "Treasury Stock".?This refers to the shares a company has issued and somehow reacquired either through share repurchase programs or donati##被过滤##.

Companies sometimes buy back their shares for a variety of reas##被过滤##.?In most cases, it is a sign management believes the stock is undervalued.?Depending upon its objectives, a company can either retire the shares it purchases, or hold them with the intension of reselling them to raise cash when the stock price rises.

When a corporation purchases its own stock, the cash on hand is reduced.?This lowers the total shareholder equity.?In order for investors to know the reduced cash and equity was a result of share repurchases and not debt or losses, management puts the cost of the reacquired stock under "Treasury Stock" in order to clarify.?This is why you will often see a negative number besides the treasury stock entry.?(You may be wondering why the current market price of the company's treasury stock isn't listed as an asset (since the shares can be sold at any time to raise cash).?There is a debate about this in the accounting world.?The premise is that all unissued stock can also be sold for cash yet it isn't listed as an assets - treasury stock should be treated the same way.)

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