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when treasury stock is accounted for at cost,the cost is rep

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when treasury stock is accounted for at cost,the cost is reported on the balance sheet as()
A cost of goods sold
B asset
C reduction of retained earnings
D unallocated reduction of shareholders' equity.
选D.unallocated reduction of shareholders' equity.
网上能查到这个句子:
Treasury stock is not considered to be an asset:it is a reduction of stockholders' equity.