举例来说,这里讨论的是option自己fair value的转入paid-in capital 的过程。 option在初始granted date会利用期权定价模型等方式确认一个fair value(譬如2元每份),在每一年都会vest 1/3也就是1000*1/3*2这么多的compensation expense在I/S表里,同时Equity 下面的compensation reserve科目也增加相应的金额 等到3年到...
are an injection of cash into a company, can come in other forms besides the sale of equity ...
:Stockholders' equity ( ) A. is usually equal to cash on hand B. includes paid-in capital and liabilities C. includes retained earnings and paid-in capital D. is shown on the income statement 相关知识点: 试题来源: 解析 C 反馈 收藏 ...
欧盟官员还称,ESM这一架构远比ESEF更为坚固。ESM将成立一个理事会,并且拥有实收资本。 chinese.wsj.com 2. The paid-incapitalaccountsandretainedearningsmakeupthe stockholders'equitysectionon thecorporationbalance sheet. 公司资产负债表的权益部分由缴入资本和留存收益两部分组成。
中国2017的中国 Tobacco: Owners' Equity: Paid-in Capital是多少? 数值 前次数值 最小值 最大值 单位 频率 范围 113,641.000 2017 114,238.000 2016 27,692.000 1998 116,990.000 2015 百万人民币 年 1998 - 2017 中国Tobacco: Owners' Equity: Paid-in Capital的相关指标...
5.10.1 Notes received for common stock A reporting entity may receive a note, rather than cash, as a contribution to its equity. The note may be for the sale of common stock or a contribution to paid-in capital. The question arises as to whether the note should be present...
In equity theory propositions, if paid according to quantity of production, underrewarded employees will produce a ___ units in comparison with equitably paid employees. A. small number of high quality B. small number of low quality C. large number of low quality D. large number of high ...
In equity theory propositions, if paid according to quantity of production, overrewarded employees will produce ___ than equitably paid employees. A. fewer B. ut higher quality units C. more and higher quality units D. more but lower quality units E. the same as but higher quality units...
Additional paid-in capital refers to only the amount paid in excess of a stock's par value. Paid-in capital is reported in the shareholders' equity section of the balance sheet. It is usually split into two different line items: common stock (par value) and additional paid-in capital. Pa...