问题已解决
老師,這道題我不理解,可以講解下嗎?
FAILED
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2023
借:管理費用 300
貸:資本公積 300
(100-10)*1*5*2/3=300
2023 06/23 17:11
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一休哥哥老師 
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2023 06/23 17:12
2024
因取消股權(quán)激勵計劃應(yīng)確認的成本費用金額=5×1×(100-10)×3/3-300=150(萬元)。
相關(guān)會計分錄為:
借:管理費用 150
貸:資本公積——其他資本公積 150
以現(xiàn)金補償460萬元高于該權(quán)益工具在回購日公允價值450萬元的部分,應(yīng)該計入當期費用(管理費用)。
相關(guān)會計分錄為:
借:資本公積——其他資本公積 450
管理費用 10
貸:銀行存款 460
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2023 06/23 17:42
老師,期權(quán)的公允價值為6,23年開始為啥不要6的價格來計算?
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一休哥哥老師 
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2023 06/23 17:44
權(quán)益結(jié)算的,是按照開始授予日的價值
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一休哥哥老師 
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2023 06/23 17:45
現(xiàn)金結(jié)算的才用資產(chǎn)負債表日的價值
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