因此，库藏股票账户应作为股东权益项目的减项，出现在资产负债表中。
Stock account should appear in the balance sheet as a deduction in the stockholders' equity section.
库藏股是公司购回的已发行的股票。
Stock that a corporation has issued and later reacquired called Treasury stock.
公司在股票回购完成后可以将所回购的股票注销，也可以将回购的股份作为“库藏股”保留，但不参与每股收益的计算和收益分配。
The firms can logout the shares or hold them as the treasury stock after repurchase. But these shares can't participate in calculation return per share and distribution proceeds.
公司在股票回购完成后可以将所回购的股票注销，也可以将回购的股份作为“库藏股”保留，但不参与每股收益的计算和收益分配。
The firms can logout the shares or hold them as the treasury stock after repurchase. But these shares can't participate in calculation return per share and distribution proceeds.
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