2. 职称英语
  3. Which of the following is not correct?______.A、We record the purchase of treasur

Which of the following is not correct?______.A、We record the purchase of treasur

游客2025-06-20  2
问题 Which of the following is not correct?______.
选项 A、We record the purchase of treasury stock by debiting the asset given in exchange—usually cash and crediting Treasury Stock.
B、Stockholders’ equity is divided into two main parts: paid-in capital and retained earnings.
C、The policy-making body in a corporation is called the board of directors.
D、None of the above.
答案 A
解析 答案为A项。treasury stock“库藏股票”，是指已由公司发行后又被公司收回，但并未注销或可以重新发行的公司股票。大部分库藏股票都是在公开市场上以现金购买的，因而便导致公司资产和股东权益的相对减少。在一般情况下，购买库藏股票按成本入账，借记库藏股票账户，贷记现金账户。因此，A项错误。股东权益主要由两部分组成：实收资本(paid—in capital或contributed capital)和留存盈余(retained earnings)，因此，B项正确。公司经营方针和政策的制定机构为董事会，因此，C项也正确。故本题选A项。
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