1、東北林業(yè)大學(xué)碩士學(xué)位論文我國上市公司開展股票發(fā)行與贖回新業(yè)務(wù)及核算的研究姓名：白世秀申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：張德剛20030601AbstractPreferredstock、stockwarrantandtreasurystockarealltheindispensablebreedsorcomponentsTheyaretakingtheeffectthatcan’tbereplacedontheabroadsecu

2、rity—exchangemarketWhileontheconditionofChineseeconomicmarketthecommonstockissolelysetupintheChineselistedcompaniesWithoutpreferredstock，stockwarrantandtreasurystock，ourcountries’listedcompaniesarelameItisimportantforour

3、countrytocarryouttheexchangingbusinessesofpreferredstock，stockwarrantandtreasurystockItwillnotonlyavailinimprovingthecapitalstockstructureoflistedcompanies，butalsogiveplaytothecapitalmechanisminsocietyresourcedistributio

4、nAtpresent，themorepositivemeaningoftheaboveisthatitcarlprovidetheeffectivemethodforthesubtractholdingandcirculatingofthestateownedstockItcan’tbevacantfortheflmctionofthepreferredstock，stockwarrantandtreasurystockThispape

5、r，basedontheresearchingachievementsofhomeandabroad，respectivelystudiesandintroducestheelementarytheoryandaccountingtreatingofthepreferredstock，stockwarrantandtreasurystockThepaperexpoundsthemeaningsofcarryingoutthesystem

6、ofthepreferredstock，stockwarrantandtreasurystockindifferentangles，combinedwithrelevantlawsorregulationsofourcountrythispaperproposescreativelyaccountingtreatingprocessormoduleofcarryingoutthepreferredstock’Sredemptionofo

7、urcountryinthefuture，andstudiescashbasis’Saccountingtreatingproblemaboutthestock’StransformationIstudysystematicallysomerelevantaccountingtheoryofstockwarrantandtreasurystockInviewofmyownresearchingachievements，Iexplaina