reference 另外一些英文来解释你的这段英文：[em01] ------- A treasury stock or reacquired stock is stock which is bought back by the issuing company, reducing the amount of outstanding stock on the open market ("open market" including insiders' holdings). 所以Stock Repurchase是手段，Treasury stock是一个account，Stock repurchase一般是从open market上作的。 至于Contra Account，有点绕，我觉得找本会计入门的书会比较容易理解。 个人理解，说错的地方大家指正。 [em01][em01] | 
发表于 2008-9-5 13:59
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