西方财务会计培训教程(英文版)(ppt 68页)
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西方财务会计培训教程(英文版)内容提要：
Corporate Capital：
Shares authorized - Shares sold - Shares issued
Accounting problems:
Par value stock.
No-par stock.
Stock issued with other securities.
Stock issued in noncash transactions.
Costs of issuing stock.
Reacquisition of Shares：
Corporations purchase their outstanding stock:
To provide tax-efficient distributions of excess cash to shareholders.
To increase earnings per share and return on equity.
To provide stock for employee stock compensation contracts or to meet potential merger needs.
To thwart takeover attempts or to reduce the number of stockholders.
To make a market in the stock.
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