问题 单项选择题

关于企业的股份支付,下列表述中不正确的是( )。

A.除了立即可行权的股份支付外,无论权益结算的股份支付还是现金结算的股份支付,企业在授予日都不做会计处理
B.股份支付分为以权益结算的股份支付和以现金结算的股份支付
C.授予后立即可行权的换取职工服务的以权益结算的股份支付,应当在授予日按照权益工具的公允价值计入相关成本或费用,并增加应付职工薪酬
D.现金结算的股份支付,企业在可行权日之后不再确认成本费用,结算日之前负债公允价值的变动应计入当期损益

答案

参考答案:C

解析: 选项C,对于授予后立即可行权的换取职工提供服务的权益结算的股份支付(例如授予限制性股票的股份支付),应在授予日按照权益工具的公允价值,将取得的服务计入相关资产成本或当期费用,同时计入资本公积。

阅读理解

阅读理解。

     Honesty may well be the policy, but it often deserts us when no one is watching, psychologists report

today. Experiments with an honesty box to collect payments for hot drinks show that people are better at

paying up when under the gaze (注视) of a pair of eyes. The surprise was that the eyes were not real, but

photographed.

      Researchers at Newcastle University set up the experiment in secret. They attached a poster to a cupboard

of mugs above an-honesty box alongside a kettle with tea, coffee and milk. Over 10 weeks, they alternated

each week between images of eyes and pictures of flowers.

      Dr. Bateson, a behavioral biologist and leader of the study, said that even though the eyes were not real

they still seemed to make people behave more honestly. They effect may arise from behavioral characteristics

that developed as early humans formed social groups that increased their chances of survival. Individuals had

to co-operate for the good of the group, rather than act selfishly.

     "If nobody is watching us it is in our interests to behave selfishly. But when we think we're being watched

we should behave better, so people see us as co-operative and behave the same way towards us," Dr. Bateson

said. 

     "We thought we'd get a slight effect with eyes, but it was quite striking how much difference they made.

Even at a subconscious level, it seems people respond to eyes, and that might be because eyes send a strong

biological signal we have evolved to respond to."

     The finding, which researchers believe sheds light on our evolutionary past, could be turned to practical use. The psychologists say images of eyes could promote ticket sales on public transport and improve monitor systems to prevent antisocial behavior.

1. This passage is mainly about ______.

A. the policy of honesty

B. an honesty box to collect money

C. evolution on honesty

D. an experiment on honesty

2. The reason for doing the experiment secretly is that the researchers ______.

A. wanted to get a comparatively more exact result

B. had known they wanted to do something illegally

C. meant to get the co-operation of their colleagues

D. intended to sell the hot drinks at a higher price

3. People behave honestly under watchful gaze of eyes because ______.

A. they want to leave a good impression

B. they fear to be laughed at by others

C. they've got the nature through evolution

D. they take the photo for a real pair of eyes

4. The underlined phrase " sheds light on" in the last paragraph means _____.

A. causes somebody to become cheerful

B. makes something easier to understand

C. comes upon something by accident

D. brings something into the broad daylight

填空题