库藏股份

And the system of treasury stocks is a compositive system that is about the quarry of treasury stocks, the condition and the mode to hold those stocks, the price and profess to re-issue the stocks, how to deal with those in accounting, and the construction of the assistant credit systems.

而库藏股制度则是通过对库藏股来源、持有库藏股的条件、取得的方式、取得自己股票的比例、库藏股重新发行、会计处理等实体上的相关规定及库藏股的取得、持有、再次发行的程序和围绕前者建立的相关信用制度而形成一个完整体系意义上的股份制度。

This article argues that treasury stock method should underestimate the dilative effect of employee stock option on EPS to a great degree, so it is better to use fair value method to consider the dilative effect on EPS, and to match the information disclosure of EPS with the fair value measurement.

目前，各国会计准则制定机构大都也是采用库藏股份法。本章则通过对库藏股份法的分析，认为库藏股份法会在很大程度上低估员工股票期权对每股收益的低估作用，而且对每股收益的信息披露也与员工股票期权的公允价值法表内确认不相符合。

FASB and other accounting standards regulators have considered the dilative effect on the EPS, and suggested the treasury stock method as the calculation method of diluted earnings per share.

每股收益计算中必须考虑员工股票期权的稀释作用，这一点已经得到了各国会计准则制定机构的认可。为此，美国财务会计准则委员会采用了库藏股份法来考虑员工股票期权对每股收益的稀释作用。

Shares of a corporation's stock which have been issued and then reacquired, but not canceled.

库藏股 已发行在外的，随后又被公司收回的，但未注销的股份。

If you are unfortunate enough to the lovelorn, please tell me, I will help you out, really, please contact me!

如果你不幸失恋了，请告诉我，我会帮助你摆脱困境，真的，请联系我啦！

China's plan to cut energy intensity by 20 percent and pollutant discharges by 10 percent between 2006 and 2010 is a case in point.

中国计划在2006年到2010间降低20%的能源强度和减少10%的主要污染物排放，就是一个这样的例子。