If there is no additional paid-in capital from previous treasury stock transactions, the excess of the cost of the treasury shares over the reissue price may be recorded as a debit to Retained Earnings.

• 如果以前的超面值缴入股本--库藏股业务账户没有余额,库藏股成本超过再发行价格的部分可以作为留存收益的借项。