小菜鸟有句英文看不懂

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  level 1 第三本notes 的 第21页

.Additional paid-in capital. Proceeds from common stock sales in excess of par value

(Share repurchases that the company has made are represented in the contra account, treasury stock
)

这里是什么意思呢？ 股票回购是库存股票的对消帐户？ 他们怎么是对消的呢？ 回购的股票是从库存股票里面的？ 还是回购的股票是股东收益的对消帐户，也叫库存股票？

以前从未接触过会计？ 看不懂股票回购和库存股票的关系？请教大家乐，谢谢

Cody2008

reference 另外一些英文来解释你的这段英文：[em01]

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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]