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:
SolutionC 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