亚洲av片不卡无码久久欣赏网_美國股份回購的會(huì )計處理經(jīng)驗談?wù)撐?/title> <meta name="keywords" content="美國股份回購的會(huì )計處理經(jīng)驗談?wù)撐?> <meta name="description" content="股份回購是指股份有限公司通過(guò)一定的法律程序和有效途徑從股票市場(chǎng)上購回本公司一定數額發(fā)行在外的股票的行為。股份回購在資本運作市場(chǎng)相當活躍的美國、中國香港等地發(fā)生的非常頻繁。而在我國，股份回購尚屬新生事物，其會(huì )計處理方法尚無(wú)章可循。為此，筆者"> <link rel="stylesheet" href="http://www.fzlwr.cn/static/css/v2/article.css">  <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> </head> <body> <h1><a href="http://www.fzlwr.cn/">激情欧美日韩一区二区,浪货撅高贱屁股求主人调教视频,精品无码成人片一区二区98,国产高清av在线播放,色翁荡息又大又硬又粗视频</a></h1><div id="ugkvm" class="pl_css_ganrao" style="display: none;"><pre id="ugkvm"></pre><ruby id="ugkvm"></ruby><acronym id="ugkvm"><thead id="ugkvm"><code id="ugkvm"><big id="ugkvm"></big></code></thead></acronym><fieldset id="ugkvm"></fieldset><thead id="ugkvm"><em id="ugkvm"><em id="ugkvm"></em></em></thead><tr id="ugkvm"><source id="ugkvm"><ul 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</div> <p>美國股份回購的會(huì )計處理經(jīng)驗談?wù)撐?/p> <p>　　股份回購是指股份有限公司通過(guò)一定的法律程序和有效途徑從股票市場(chǎng)上購回本公司一定數額發(fā)行在外的股票的行為。股份回購在資本運作市場(chǎng)相當活躍的美國、中國香港等地發(fā)生的非常頻繁。而在我國，股份回購尚屬新生事物，其會(huì )計處理方法尚無(wú)章可循。為此，筆者將介紹美國會(huì )計準則中相關(guān)股權回購的會(huì )計處理方法，以期我國能夠有所借鑒。</p><p style="text-align: center;"><img loading="lazy" src="https://p.9136.com/00/l/c2dbcec405.jpg" alt="美國股份回購的會(huì )計處理經(jīng)驗談?wù)撐?/></p><p>　　在美國，一旦股份被回購，它們或者被注銷(xiāo)或者留存作為庫藏股。庫藏股通常是公司收回已經(jīng)發(fā)行并未被注銷(xiāo)的本公司股票。它并不能作為一項資產(chǎn)，“公司成為自己的股東”這種說(shuō)法是不合適的。擁有庫藏股并沒(méi)有賦予公司表決權、獲取現金股利或者在公司清算時(shí)分配公司剩余資產(chǎn)等權利。因此，美國許多州的法律都將留存收益中相當于收購庫藏股股本的那部分限制用途，以免侵蝕法定資本的完整。這種限制只有在再次發(fā)行或注銷(xiāo)庫藏股票時(shí)方可取消。</p><p>　　美國會(huì )計準則規定庫藏股的會(huì )計處理方法一般有兩種，一種是被廣泛使用的成本法(cost method)：庫藏股票賬戶(hù)按重新購回的成本入賬，在資產(chǎn)負債表上作為實(shí)收資本和留存收益的減項列示。另一種方法是面值法(par or stated value method)，這種方法在理論上更加合理，對于庫藏股票的所有交易都以面值人賬，并且在報告庫藏股時(shí)將其僅作為股本的減項處理。</p><p>　　成本法在成本法下，庫藏股的收回和再次發(fā)行均以回購的成本記賬，體現的是“單筆交易觀(guān)”，即將庫藏股的購回和銷(xiāo)售視為一次交易。賬務(wù)處理程序如下：</p><p>　　一是公司購回已發(fā)行的股票和再次發(fā)行庫藏股時(shí)，按所支付成本入賬，分別借記“庫藏股”和貸記“庫藏股”。由于每次取得的成本、購回日期不同，可如存貨一樣采用個(gè)別認定法、加權平均法、先進(jìn)先出法、后進(jìn)先出法等計算庫藏股的成本。</p><p>　　二是庫藏股再次出售時(shí)，若出售價(jià)格高于其收回成本，其差額國際會(huì )計論文發(fā)表應貸記“資本公積——庫藏股”;若出售價(jià)低于其收回成本時(shí)，其差額應先沖減先前庫藏股交易所產(chǎn)生的資本公積，如有不足，再沖減留存收益。</p><p>　　三是注銷(xiāo)庫藏股時(shí)，應貸記“庫藏股”，借記“資本公積——發(fā)行溢價(jià)”與“股本”。如果庫藏股的收回價(jià)格高于上述二者之和時(shí)，其差額沖銷(xiāo)同類(lèi)庫藏股交易所產(chǎn)生的資本公積，如有不足，沖減留存收益;如果低于上述二者之和時(shí)，其差額應貸記庫藏股交易所產(chǎn)生的資本公積。</p><p>　　成本法在西方被廣泛采用，但它存在的一個(gè)缺陷是，如果庫藏股沒(méi)有立即注銷(xiāo)或再次發(fā)行，其成本代表尚未分配的股東權益的減少額，庫藏股注銷(xiāo)或再次發(fā)行之前的一直掛賬，使實(shí)收資本和留存收益出現高估，并會(huì )導致誤解，尤其是當庫藏股隨后注銷(xiāo)或以明顯低于成本的價(jià)格再次發(fā)行時(shí)更是如此。</p><p>　　面值法在面值法下，庫藏股的購回和再次發(fā)行均按股票的面值入賬，體現的是“兩筆交易觀(guān)”，即將庫藏股的購回和再次發(fā)行視為兩項獨立的交易。賬務(wù)處理程序如下：</p><p>　　一是當公司購回已發(fā)行的股票所支付的成本超過(guò)面值時(shí)，根據美國會(huì )計原則委員會(huì )第6號意見(jiàn)書(shū)的建議，可以全部借記“留存收益”，視為對股東發(fā)放股利，也可以先沖銷(xiāo)最初發(fā)行時(shí)的溢價(jià)收入，不足時(shí)才作為留存收益的分配。</p><p>　　二是當公司出售庫藏股時(shí)，類(lèi)似于普通股的首次發(fā)行，發(fā)行價(jià)格高于面值的部分，應貸記“資本公積——發(fā)行溢價(jià)”;若發(fā)行價(jià)格低于其面值時(shí)，其差額應先沖減先前庫藏股交易所產(chǎn)生的資本公積，如有不足，再借記“留存收益”。</p><p>　　三是當注銷(xiāo)庫藏股時(shí)，只需按面值借記“股本”，貸記“庫藏股”。</p><p>　　面值法所依據的基礎是，庫藏股的購買(mǎi)和銷(xiāo)售與股票的購入和退股及合并后出售新股票并沒(méi)有什么不同。的確，如果購回股票的目的是為了實(shí)現某類(lèi)股票的最終退出，那么，即使這些股份在以后也許還會(huì )售出，企業(yè)還是應將其視作為兩筆業(yè)務(wù)。</p><p>　　在兩種不同的方法下，庫藏股的列示有所區別。在成本法下，庫藏股是作為股東權益的未分配(unallocated)減項;而在面值法下，庫藏股則作為股本的減項。盡管兩種方法下股東權益的各組成部分(如股本、資本公積、留存收益等)的金額可能不同，但股東權益總額還是一致的。并且，無(wú)論采用哪種方法，都必須注釋留存收益中相當于收購庫藏股股本的那部分被限制用途。</p><p>　　由于庫藏股會(huì )影響到公司的股價(jià)、資本結構、收購戰略等多方面，因此世界各國對于庫藏股的信息披露都做了相應的規定，盡管要求各不相同，但一般說(shuō)來(lái)，它們都必須披露以下幾項：(1)依法購回原因、庫藏股票的增減變動(dòng);(2)法令、章程等對發(fā)行在外的股票數量及金額的限制;(3)法令、章程等因持有庫藏股票而對其盈余分配的限定與金額;(4)法律對庫藏股票所享有的股東權利的限制;(5)若子公司在母公司財務(wù)報表期間持有母公司股票，母公司損益表應揭示相關(guān)資料，并在財務(wù)報表附注中揭示子公司購入的股數及賬面價(jià)值、再出售股數及售價(jià)、期末持有數及市價(jià)。</p><p>【美國股份回購的會(huì )計處理經(jīng)驗談?wù)撐摹肯嚓P(guān)文章：</p><p><a target="_blank" href="http://www.fzlwr.cn/biyelunwen/fanwen/kuaiji/157748.html" title="股份回購的財務(wù)會(huì )計問(wèn)題初探">股份回購的財務(wù)會(huì )計問(wèn)題初探</a><span>08-03</span></p><p><a target="_blank" href="http://www.fzlwr.cn/biyelunwen/fanwen/kuaiji/143450.html" title="售后回購業(yè)務(wù)的會(huì )計和稅務(wù)處理">售后回購業(yè)務(wù)的會(huì )計和稅務(wù)處理</a><span>10-16</span></p><p><a target="_blank" href="http://www.fzlwr.cn/biyelunwen/fanwen/kuaiji/106029.html" title="美國商譽(yù)會(huì )計處理的變化">美國商譽(yù)會(huì )計處理的變化</a><span>10-05</span></p><p><a target="_blank" href="http://www.fzlwr.cn/biyelunwen/fanwen/caiwuguanli/262156.html" 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