双语中级会计第七章.pptVIP

LOGO LOGO * Chapter 10 Shareholders’ Equity 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 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 contribute