NO.PZ2016012102000056
问题如下：
Gama Company has 160,000 shares of common stock authorized. The number of shares issued is 88,000 and the number of share outstanding is 75,000. The number of shares of treasury stock Gama Company has is:
选项：
A.
13,000.
B.
88,000.
C.
75,000.
解释：
treasury shares = 88,000 - 75,000 = 13,000
考点：treasury shares 库存股数的计算
treasury shares = 88,000 - 75,000 = 13,000
库存股，公司回购回的股票 = 发行股票的总数 - 在外发行的股票数
库仓股是回购后未来得及注销的股份，这个计算我理解了。想知道如果实施注销的话，接下来会股份的分配会怎样或者说这个数字会怎么变呢？
还有，公司宣布回购股份的同时,有的也会同时宣布回购后立马注销，注销不注销这件事对股份分配或者股票价值有什么影响？
