双语中级会计第七讲.ppt

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 contributed capital-common 6,000 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”. Repurchase the stocks One contra equity account 股东权益的备抵账户: Treasury stock + - Retire the stocks 注销股票 If repurchase pricepar value 当回购价面值时 , debit the “common stock” and “additional contributed capital”, credit the “treasury stock”, then record the remaining amount as “retained earnings”. If repurchase pricepar value 当回购价面值时 , debit the “common stock”, credit the “treasury stock”, then record the remaining amount as “additional contributed capital”. Example Exp. Alta Vena Company buys back 2,000 shares of its own $1 par value common stocks (which it had originally sold for $8,000) for $9,000 and retires the shares. Par value=$2,000, Repurchase price=$9,000 Repurchase price Par value Dr. Treasury stock 9,000 Cr. Cash 9,000 Dr. Common stock 2,000 Additional contributed capital-common 6,000 Retained earnings