Qhov Tseem Ceeb Qhov Sib Txawv - Tshaj Tawm vs Cov Tshaj Tawm Tshaj Tawm
Nws yog ib qho tseem ceeb kom paub qee cov ntaub ntawv keeb kwm yav dhau los ntawm kev sib koom ua ntej kawm txog qhov sib txawv ntawm cov ntawv tshaj tawm thiab cov khoom lag luam zoo. Ib qho kev qhia yog ib chav tsev ntawm cov tswv cuab uas qhia tau hais tias cov ceg txheem ntseeg tus neeg ua lag luam muaj nyob rau hauv cov haujlwm ntawm ib lub koom haum. Ib tug neeg ua lag luam uas txaus siab rau kev yuav khoom hauv ib lub tuam txhab tshwj xeeb tuaj yeem ua tau los ntawm kev them tus nqi lag luam ntawm cov shares, uas ua rau nws ua tus tswv ntawm lub tuam txhab. Tus naj npawb ntawm cov khoom sib koom ua ke los ntawm tus tswv yog hu ua cov khoom xa tawm. Tus nqi ntawm cov shares raug xa mus rau cov peev txheej.
Lub hom phiaj tseem ceeb ntawm kev tshaj tawm los ntawm ib lub tuam txhab yog kom tau txais kev nkag mus rau lub pas dej loj ntawm cov nyiaj kom muaj peev xwm txaus nyiam peev. Ib qho teeb meem qhia tawm thawj zaug rau cov pej xeem loj yog lub npe hu ua Initial Public Offering (IPO) thiab lub tuam txhab tau teev npe rau ntawm kev sib pauv khoom lag luam thawj zaug thiab pib ua lag luam shares. Tom qab ntawd, cov shares no yuav raug pauv hauv thawj lossis theem nrab kev sib pauv khoom lag luam.
Qhov sib txawv tseem ceeb ntawm cov khoom lag luam tawm thiab cov khoom lag luam tshaj tawm yog cov peev nyiaj tau tshaj tawm suav nrog cov nyiaj khaws cia thaum cov khoom lag luam tsis suav nrog cov nyiaj khaws cia (cov khoom lag luam uas tau muab rov qab los ntawm lub tuam txhab thiab tuav los ntawm lub tuam txhab hauv nws lub txhab nyiaj). Piv txwv li, xav txog tias ib lub tuam txhab muab 10,000 shares rau pej xeem. Tom qab qee lub sijhawm, lub tuam txhab rov yuav 1000 shares. Tom qab kev yuav khoom, tus lej ntawm cov khoom lag luam zoo yuav yog 9000.
Yuav ua li cas muab faib?
Tshaj tawm feem ntau suav nrog cov kev sib koom ua ke thiab nyiam sib koom. Ib qho kev sib koom lossis cov kev sib koom ua ke muaj kev pheej hmoo ntau dua; Nyob rau hauv cov ntaub ntawv ntawm insolvency, zoo tib yam shareholders yuav tsum tau txiav txim tom qab cov nyiam shareholders. Tsis tas li ntawd, cov nyiam sib koom muaj cai tau txais cov nyiaj faib ntau dua piv rau cov kev sib koom ua ke. Txawm li cas los xij cov kev nyiam feem ntau tsis muaj cai pov npav thaum cov kev sib koom ua ke.
Accounting entry for share issue
Cash A/C Dr
Share peev A/C Cr
Qee zaum ib lub tuam txhab yuav paub tias nws cov shares raug nqi qis hauv kev ua lag luam tom qab qhov teeb meem sib koom. Nyob rau hauv xws li ib tug piv txwv, ib tug share repurchase yuav siv tau nyob rau hauv thiaj li yuav xa ib lub teeb liab mus rau lub lag luam tias cov shares yog undervalued. Qhov no yog hais txog kev yuav khoom rov qab los ntawm lub tuam txhab. Tom qab qhov kev yuav khoom rov qab, tus naj npawb ntawm cov khoom tseem ceeb yuav txo. Thaum lub tuam txhab repurchases cov shares, cov lus sau saum toj no yuav thim rov qab; yog li, tus naj npawb ntawm cov shares muaj rau tom ntej trading yuav raug txo. Cov shares uas tau yuav rov qab yuav yog tuav los ntawm lub tuam txhab nyob rau hauv nws tus kheej treasury. Cov shares no hu ua Treasury shares.
Dab tsi yog Shares?
Cov no yog tus lej ntawm cov khoom seem tom qab kev sib faib rov qab. Yog tias lub tuam txhab tsis siv qhov kev yuav khoom rov qab, tus naj npawb ntawm cov khoom xa tawm yuav muab sib npaug rau cov khoom lag luam zoo.
Tus nqi thiab tus nqi ntawm cov khoom xa tawm tau raug hloov pauv raws sijhawm vim muaj ntau yam kev hloov pauv hauv cov qauv ntawm cov shares. Cov kev hloov pauv no rau tus naj npawb ntawm kev sib koom ua rau muaj txiaj ntsig zoo rau Cov Nyiaj Tau Los ntawm Ib Share (EPS). Ntxiv nrog rau qhov kev yuav khoom rov qab, sib faib faib thiab sib koom ua ke tuaj yeem siv rau ntawm qhov zoo tshaj plaws.
Share sib faib
Cov khoom lag luam zoo tuaj yeem faib ua kom nce tus lej sib koom. Piv txwv li, yog tias ib lub tuam txhab muaj 1000 qhov zoo tshaj plaws thiab 3 rau 1 feem sib faib tau ua tiav, cov lej tom ntej yuav yog 3000.
Share Consolidation
Qhov no yog qhov cuam tshuam ntawm kev sib faib sib faib thiab ua rau txo qis ntawm cov khoom sib koom. Piv txwv li, yog tias ib lub tuam txhab muaj 1000 qhov zoo tshaj plaws ua ntej ua kev sib koom ua ke, tus lej tom ntej yuav yog 500 shares.
Dab tsi yog qhov txawv ntawm Kev Tshaj Tawm thiab Tshaj Tawm Tshaj Tawm?
Ib vs Cov Tshaj Tawm |
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| Tshaj tawm tawm yog hais txog tus lej ntawm cov khoom lag luam uas tau muab faib los ntawm lub tuam txhab thiab tau tuav los ntawm cov tswv cuab. | Cov khoom lag luam zoo tshaj plaws yog hais txog lub tuam txhab cov khoom lag luam tam sim no tuav los ntawm tag nrho nws cov tswv lag luam, suav nrog cov kev sib koom ua lag luam tuav los ntawm cov tuam txhab lag luam thiab txwv cov koom nrog cov tuam txhab cov tub ceev xwm thiab cov neeg sab hauv. |
| Cov ntsiab lus | |
| Tshaj tawm muaj xws li cov nyiaj khaws tseg. | Cov khoom lag luam zoo tsis suav nrog cov nyiaj khaws cia. |
| kev kho nyiaj txiag | |
| Tshaj tawm tawm yog sau rau hauv daim ntawv qhia nyiaj txiag. | Cov khoom lag luam zoo tsis tau sau tseg hauv daim ntawv qhia nyiaj txiag. |
| Nqis | |
| Tshaj tawm yog pab txiav txim siab tag nrho tus nqi ntawm cov khoom hauv tuam txhab | Cov khoom lag luam zoo tau pab txiav txim siab feem pua ntawm cov tswv cuab los ntawm cov tswv lag luam |
