2013年1月1日，甲公司向其子公司A公司的50名管理人员每人授予6万

问题多项选择题

2013年1月1日，甲公司向其子公司A公司的50名管理人员每人授予6万份股票期权，该股票期权在授予日的公允价值为每份15元。根据协议约定，A公司管理人员需为其服务3年，才能够以每股5元的价格购入甲公司6万股普通股。假定A公司在规定的3年等待期内均没有管理人员离职。下列各项关于甲公司2014年编制合并报表时的会计处理，不正确的有（）。

A.借记"资本公积"3000万元，同时贷记"长期股权投资"3000万元

B.借记"未分配利润_年初"1500万元，同时贷记"资本公积"1500万元

C.借记"管理费用"1500万元，同时贷记"应付职工薪酬"1500万元

D.借记"未分配利润--年初"1500万元，同时贷记"应付职工薪酬"1500万元

答案

参考答案：B, C, D

解析：甲公司为其子公司实施股权激励计划，授予股票期权，属于以权益结算的股份支付，不需要确认应付职工薪酬，同时连续编制合并报表，对于以前年度应确认的金额在本期编制合并报表时也应体现，因此，应抵销的资本公积以及长期股权投资的金额=50×6×15×2/3=3000（万元）。

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Some things happen that we can not stop. We can not stop the power of the nature. For example, a flood comes when there is too much water on the land. Sometimes, it can come after a big storm when too much rain falls on the land. Sometimes, it can come after a big rainstorm out at sea where too much sea water comes onto the land. Fast moving flood water can hurt us. They can also hurt our homes. We cannot stop a flood from coming, but we can try to stop the water from coming into our homes. We can try to stop the water by making a wall with sandbags. Sometimes, the sandbags help stop the water. Sometimes, they don't. An earthquake happens where the land moves. The land goes up and down and all around. The land shakes. We can get hurt by things that fall down in an earthquake. Falling things can start fires. We can not stop an earthquake from coming. We can try to make our houses strong so that they will not fall down in an earthquake.
The power of the nature
Disaster	Cause	Result	Action
Flood	Too much rain falls on the land. Too much rain falls at 1_______.	Hurt us and our 2______.	Make a 3______with sandbags.
4____	The land moves.	Hurt people and start 5______.	Make our homes 6______ enough.
Tornado	Fast 7______ goes around and around.	8______up and break anything in the way.	Go to 10______ places.
Typhoon	A big storm with fast moving wind and 9_____.	Break our homes.	Go to 10______ places.