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，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（）。
A.公允价值变动损益
B.应付职工薪酬
C.资本公积——股本溢价
D.资本公积——其他资本公积
参考答案：B
解析：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，同时计入资本公积中的股本溢价。
| 阅读短文，用方框内所给单词的适当形式填空，使短文意思通顺、完整。（注意：①每个单词只能用一次。②其中有两个多余选项。） | |
a sore throat. When I got there, there were many people 3._______ inline. I had to join the line at the end. But the man who was in front of me was 4._______ there. The smoke made me sick. I wanted to stop him but I was afraid he would get 5._______. But I really couldn't stand it. So I told him 6._______, "Would you mind smoking outside?" After hearing what I said, the man threw the 7._______ on the ground and said to me, "Sorry." I thought it was bad to do so, but I said 8._______ and picked up the cigarette. Seeing what I was doing, the 9._______ face turned red and felt very sorry about 10._______ he did. He turned to me and said, "You are a good girl. I won't do that again." |