库存股份一般按成本入账，在资产负债表中，应列示为从股东权益总额中扣减的项目。
It is commonly recorded at cost and shown as a deduction from total Stockholders' equity in the balance sheet.
库存股份的购买可能有各种各样的原因，其中包括按照利润分配方案或购股权计划重新发行给高级职员和雇员。
Treasury stock may be purchased for a variety of reasons, including to reissue them to officers and employees in profit sharing schemes or stock-option plans.
库存股份的购买可能有各种各样的原因，其中包括按照利润分配方案或购股权计划重新发行给高级职员和雇员。
Treasury stock may be purchased for a variety of reasons, including to reissue them to officers and employees in profit sharing schemes or stock-option plans.
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