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  • 请教：公司要从其中一个股东手里 common share buy back，账面价值是$100，公司以$5,000买回，要怎么记double entry to record $4,900？ Dr. Common Share Class A $100.00, Dr. ??? $4,900 Cr. Bank $5,000。谢谢 -fengyeca(aaa); 2015-4-8 (#83906@41) +1
    • It is an equity transaction. Record as follows: -highergoal(highergoal); 2015-4-8 {302} (#83908@41)
      If there is balance in contributed surplus, wash it out completely, any residual value from $4900 is recorded as a deduction to retained earnings.

      For example, if contributed surplus has $3,000 balance.

      Dr. Common share 100
      Dr. Contributed Surplus 3000
      Dr. Retained earnings 1900
      Cr. Cash 5000
      • 谢谢回复。也请教了我的auditor，回答是把$4,900记入dividend -fengyeca(aaa); 2015-4-9 (#83914@41)
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