问题已解决
注銷時應注銷金額=回購金額-注銷股本金額(股票股數(shù))這個公式?jīng)]看懂
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首先回購時是借庫存股貸銀行存款,注銷時借股本(注銷時股票的面值總額)貸庫存股(回購時的價值)差額沖減資本公積,資本公積不足沖減的沖減留存收益。股東增加投資時,借銀行存款貸股本,資本公積-股本溢價,可以看出來,股本都是按照面值1元和股數(shù)進行入賬的,所以注銷時也是按照面值和股數(shù)進行減少
2022 05/20 17:09
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2022 05/20 17:30
應注銷的金額=回購時庫存股借方的金額=注銷時貸方的金額對不對啊
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2022 05/20 17:40
是的沒錯, 是這樣的
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