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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)

(#83906@41)
Last Updated: 2015-4-8

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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