库存股（treasury share 或 treasury stock）是指已公开发行的股票但发行公司通过购入、赠予或其他方式重新获得可再行出售或注销的股票。库存股股票既不分配股利，又不附投票权。在公司的资产负债表上，库存股不能列为公司资产，而是以负数形式列为一项股东权益（Shareholder’s Equity）。借方表示增加，贷方表示减少，属于所有者权益备抵项（其他所有者权益科目借减贷增）。以下是该词的英文释义：Treasury stock, also known as treasury shares or reacquired stock refers to previously outstanding stock that is bought back from stockholders by the issuing company. The result is that the total number of outstanding shares on the open market decreases. These shares are issued but no longer outstanding and are not included in the distribution of dividends or the calculation of earnings per share (EPS).

如：

（1）All rights and obligations attaching to a Treasury Share are suspended and shall not be exercised by the Company while it holds the Share as a Treasury Share.

库存股所附的所有权利和义务应暂停，在公司以库存股形式持有股份时，公司不得行使库存股的权利。

（2）Treasury Shares may be transferred by the Company on such terms and conditions (not otherwise inconsistent with the Memorandum and the Articles) as the Company may by Resolution of Directors determine.

公司可依据其通过董事会决议确定的条款和条件（不得违反组织大纲和章程）转让库存股。

（3）Treasury stock may be purchased for a variety of reasons, including to reissue them to officers and employees in profit sharing schemes or stock-option plans. 

库存股份的购买可能有各种各样的原因，其中包括按照利润分配方案或购股权计划重新发行给高级职员和雇员。