老师能重新讲一下库仓股这个知识点么 没有搞懂

问题如下：

When a company buys shares of its own stock to be held in treasury, it records a reduction in:

选项：

A.

both assets and liabilities.

B.

both assets and shareholders’ equity.

C.

assets and an increase in shareholders’ equity.

解释：

B  is correct.

Share repurchases reduce the company’s cash (an asset). Shareholders’ equity is reduced because there are fewer shares outstanding and treasury stock is an offset to owners’ equity.

解析：股份回购是公司自己拿钱把发行在外的股票买回来，首先资产中的cash会减少，回购回来可以注销掉，那么就直接减少equity，或者作为treasury stock库藏股报告在equity中，但是是一个抵减项，会减少equity。