双语中级会计第7章节.pptVIP

Example DuMont Chemicals issues 1 million of its common shares, $1 par per share, in exchange for an equipment with a market price of $6 million. Fair value of the asset=$6 million Stated capital (common stocks) =$1×1 million shares=$1 million Additional contributed capital =$6-$1=$5 million Dr. Equipment 6 Cr. Common stock 1 Additional contributed capital-common 5 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. LOGO LOGO * Chapter 10 Shareholders’ Equity Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Stock transaction Four important stock transactions四种典型的股票交易: Sell the stocks 出售股票 Repurchase the stocks 回购股票 Retire the stocks 注销股票 Resell the stocks 回购股票的再次出售 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Sell the stocks 出售股票 When the company sells stocks, both cash and shareholders’ equity are increased, then the company becomes larger 当公司出售股票（发行新股）时，现金和股东权益均增加，公司规模即扩大. Exp. Alta Vena Company issues 2,000 shares of common stocks having a par value of $1, for a total price of $8,000. Dr. Cash 8,000 Cr. Common stock 2,000 Additional contributed capital-common 6,000 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Repurchase the stocks 回购股票 When the company buys back stocks, both cash and shareholders’ equity are decreased, then the company becomes smaller 当公司回购股票时，现金和股东权益均减少，公司规模即缩小. Exp. Alta Vena Company buys back 2,000 shares of its own common stocks for $9,000. (which it had originally sold for $8,000) Dr. Treasury stock 9,000 Cr. Cash 9,000 Shares repurchased and not retired are referred to as treasury stock 被回购而未被注销的股票被称为“库存股”. Evaluation only. Created with Aspose.Slides for .N