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A上市公司2017年12月31日的股本為30000萬元,每股面值為1元,資本公積(股本溢價(jià))為5000萬元,盈余公積為3000萬元,未分配利潤貸方余額為2000萬元。經(jīng)股東大會(huì)批準(zhǔn),A上市公司以現(xiàn)金回購方式回購本公司股票3000萬股并注銷。 (1)若A上市公司按每股0.9元回購股票,請為A公司編制會(huì)計(jì)分錄(2)若A上市公司按每股3元回購股票,請為A公司編制會(huì)計(jì)分錄(3)若A上市公司按每股4元回購股票,請為A公司編制會(huì)計(jì)分錄
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1借庫存股2700
貸銀行存款2700
2022 03/28 08:10
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暖暖老師 
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2022 03/28 08:11
借股本3000
貸庫存股2700
資本公積股本溢價(jià)300
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暖暖老師 
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2022 03/28 08:11
2.借庫存股9000
貸銀行存款9000
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暖暖老師 
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2022 03/28 08:11
借股本3000
資本公積股本溢價(jià)5000
盈余公積1000
貸庫存股9000
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暖暖老師 
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2022 03/28 08:12
3.借庫存股1200
貸銀行存款1200
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暖暖老師 
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2022 03/28 08:13
借股本3000
資本公積股本溢價(jià)5000
盈余公積3000
利潤分配未分配1000
貸庫存股12000
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