当股票高于面值销售时，超过面值的销售价格需贷记超面值缴入股本账户。
When stock is sold for more than par value, the Additional Paid-in Capital account is credited for the excess of selling price over par .
因此，库藏股业务导致的股东权益的变化，均作为缴入股本的变化，不包含在净收益的计算中。
Thus, any changes in stockholders' equity resulting from treasury stock transactions are regarded as changes in paid-in capital and not included in the measurement of net income.
因此，库藏股业务导致的股东权益的变化，均作为缴入股本的变化，不包含在净收益的计算中。
Thus, any changes in stockholders' equity resulting from treasury stock transactions are regarded as changes in paid-in capital and not included in the measurement of net income.
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