“库存股份”常见的英文表达是 “treasury shares”(美式英语)或 “treasury stock”(英式英语也可通用),二者意思基本一致,均指公司回购但尚未注销的自身股票。
The company decided to repurchase some of its shares as treasury shares to support the stock price.(公司决定回购部分自身股票作为库存股份,以支撑股价。)
We need to account for the treasury stock in our financial statements.(我们需要在财务报表中对库存股份进行核算。 )