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以现金结算股份支付的核心是确定等待期及行权期的当期费用以及职工行权支付现金额,这一问题是大多数会计人员面临的难点问题,可以采用会计上具有强大功能的“T”型账户来使这一复杂问题简单化,现金结算股份支付中应付职工薪酬——股份支付的借贷方发生额及期初期末余额很好地体现了当期费用、行权支付现金额及未行权应付金额,作出应付职工薪酬“T”型账户,就可以使业务前后各期具有连贯性,根据“T”型账户本身的优势很容易得到想要的数据,从而轻松做出会计处理。
The core of cash-settled share-based payment is to determine the current period of the waiting period and the exercise period and the employee’s right to pay the cash. This problem is the most difficult problem faced by accountants. It can adopt the powerful accounting function “Account to simplify this complex issue, cash settlements Payroll Payroll Payroll - Share-borne lenders and balances at the beginning of the period a good embodiment of the current expenses, the right to pay the amount of cash and did not go Right to meet the amount of wages payable to make ”T “ type of account, you can make the business before and after the period has a consistency, according to ”T " type of account itself is easy to get the data you want to easily make Accounting treatment.