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资料(2)5月18日,经股东大会批准,以现金回购方式回购本公司股票1 000万股并注销,每股回购价3元。 (2)根据期初资料和资料(2),下列各项中,关于该公司回购并注销本公司股票会计处理正确的是( )。 A.借记“盈余公积”科目2 000万元 B.借记“股本”科目1 000万元 C.贷记“银行存款”科目3 000万元 D.借记“资本公积”2 000万元
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