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库存股票,是指股票发行后,根据本公司需要而收回的股票。目前,《股份制试点企业会计制度》对库存股票的核算方法未作具体规定。对库存股票的核算方法一般有面值法和成本法两种。一、面值法。适用于因减资收回但未注销的股票。由于股票发行和收回,都是按面值记帐,收回时,
Stock stock refers to the stocks that were recovered according to the needs of the company after the stock was issued. At present, the “Accounting System for Shareholding Pilot Enterprise Accounting System” does not specify the accounting method for stocks in stock. The method of accounting for stocks in stock generally includes denomination method and cost method. First, the face value method. Applicable to stocks that have been recovered due to capital reduction but have not been written off. Due to the issuance and withdrawal of stocks, they are all booked at par value and recovered.