treasury warrant 中文意思是什麼
treasury warrant
解釋
國庫支付命令書。-
I study systematically some relevant accounting theory of stock warrant and treasury stock. in view of my own researching achievements, i explain and list on some examples of stock warrant and treasury stock ' s accounting treating
系統地研究了西方關于認股權證和庫減股的相關會計理論，根據自己的研究所得對不同情況下的認股權證和庫藏股業務的會計處理進行了舉例說明。 -
Without preferred stock, stock warrant and treasury stock, our countries " listed companies are lame. it is important for our country to carry out the exchanging businesses of preferred stock, stock warrant and treasury stock. it will not only avail in improving the capital stock structure of listed companies, but also give play to the capital mechanism in society resource distribution
優先股、認股權證、庫藏股都是股份制企業或上市公司不可或缺的品種或組成部分，並且在國外證券市場上起著不可替代的作用，而中國市場經濟條件下的股份有限公司只有普通股設置，是跛足而行，因此，也須設置優先股，並同時開展認股權證交易及鼓勵庫藏股交易，進行證券市場金融工具創新，從而改善上市公司的股本結構，充分發揮資本機制在社會資源配置中的功能和作用。 -
This paper, based on the researching achievements of home and abroad, respectively studies and introduces the elementary theory and accounting treating of the preferred stock, stock warrant and treasury stock. the paper expounds the meanings of carrying out the system of the preferred stock, stock warrant and treasury stock in different angles, combined with relevant laws or regulations of our country, this paper proposes creatively accounting treating process or module of carrying out the preferred stock ' s redemption of our country in the future, and studies cash basis ' s accounting treating problem about the stock ' s transformation
本文在借鑒國內外研究成果的基礎上，分別研究和介紹了關于優先股、認股權證及庫藏股的一些基本理論知識，分別佔在不同角度和立場充分論述了在中國開展優先股、認股權證及庫藏股制度的意義，結合我國的相關法律規定，創造性地提出了未來我國開展優先股贖回業務的會計處理程序或模式，並且對在關于股票轉換業務中涉及現金收付的會計處理問題進行了研究。
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