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琳 · 2022年09月06日

B

NO.PZ2019120301000069

问题如下:

QuestionShares that have been repurchased and not cancelled by the company that issued them are referred to as:

选项:

A.preferred shares.

B.contributed capital.

C.treasury stock.

解释:

Solution

C is correct. Treasury shares or treasury stock are shares in the company that have been repurchased by the company and not cancelled.

A is incorrect because preferred shares are a separate class of equity or financial liability based upon their characteristics and rights that take precedence over the rights of common shareholders.

B is incorrect because contributed capital is the amount contributed to the company by owners and is evidenced through the issuance of common shares.

请问B选项什么意思,应该怎么理解

1 个答案
已采纳答案

王园圆_品职助教 · 2022年09月06日

嗨,努力学习的PZer你好:


同学你好,

首先contributed capital这个字眼在一级财务原版书里根本没有出现——所以本选项属于凑选项的

其次,contributed capital又叫paid-in capital,指的就是股东为了购买该公司的股票所实际支付的所有对价,和公司回购股份这个事项无关哦

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努力的时光都是限量版,加油!

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