问题 多项选择题

下列关于现金结算股份支付的表述中,正确的有()。

A.企业应当在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按照企业承担负债的公允价值,将当期取得的服务计入相关资产成本或当期费用,同时计入负债,并在结算前的每个资产负债表日和结算日对负债的公允价值重新计量,将其变动计入损益

B.对于授予后立即可行权的现金结算的股份支付,企业应当在授予日按照企业承担负债的公允价值计入相关资产成本或费用,同时计入负债,并在结算前的每个资产负债表日和结算日对负债的公允价值重新计量,将其变动计入损益

C.企业应当在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按照授予日的公允价值,将当期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

D.对于授予后立即可行权的现金结算的股份支付,企业应当在授予日按照企业承担负债的公允价值计入相关资产成本或费用,同时计入负债,并在结算前的每个资产负债表日和结算日对负债的公允价值重新计量,将其变动计入资本公积

答案

参考答案:A, B

解析:

企业应当在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按照企业承担负债的公允价值,将当期取得的服务计入相关资产成本或当期费用,同时计入负债,并在结算前的每个资产负债表日和结算日对负债的公允价值重新计量,将其变动计入损益,选项A正确,选项C不正确;

对于授予后立即可行权的现金结算的股份支付(例如授予虚拟股票或业绩股票的股份支付),企业应当在授予日按照企业承担负债的公允价值计入相关资产成本或费用,同时计入负债,并在结算前的每个资产负债表日和结算日对负债的公允价值重新计量,将其变动计入损益,选项B正确,选项D不正确。

阅读理解

阅读理解

     I was in a rush as always,  but this time it was for an important date I just couldn't be late for ! I

found myself at a checkout counter behind an elderly woman seemingly in no hurry as she paid for

her groceries.A PhD student with not a lot of money,  I had hurried into the store to pick up some

flowers.I was in a huge rush,  thinking of my upcoming evening.I did not want to be late for this date.

     We were in Boston,  a place not always known for small conversation between strangers.The

woman stopped unloading her basket and looked up at me.She smiled.It was a nice smile-warm and

reassuring-and I returned her_gift by smiling back.

     "Must be a special lady, whoever it is that will be getting those beautiful flowers,  "she said.

     "Yes,  she's special,  "I said,  and then to my embarrassment,  the words kept coming out."It's only

our second date,  but somehow I am just having the feeling she's'the one.'"jokingly,  I added,  "The only

problem is that I can't figure out why she'd want to date a guy like me."

     "Well,  I think she's very lucky to have a boyfriend who brings her such lovely flowers and who is

obviously in love with her."the woman said."My husband used to bring me flowers every week-even

when times were tough and we didn't have much money.Those were incredible days;he was very

romantic and-of course-I miss him since he's passed away."

     I paid for my flowers as she was gathering up her groceries.There was no doubt in my mind as I

walked up to her.I touched her on the shoulder and said,  "You were right,  you know.These flowers

are indeed for a very special lady."I handed her the flowers and thanked her for such a nice

conversation.

     It took her a moment to realize that I was giving her the flowers I had just purchased."You have a

wonderful evening."I said.I left her with a big smile and my heart warmed as I saw her smelling the

beautiful flowers.

     I remember being slightly late for my date that night and telling my girlfriend the above story.A couple

of years later,  when I finally worked up the courage to ask her to marry me,  she told me that this story

had helped to seal it for her-that was the night that I won her heart.

1. Why was the writer in a hurry that day?

A. He was to meet his girlfriend.

B. He had to go back to school soon.

C. He was delayed by an elderly lady.

D. He had to pick up some groceries.

2. What does the underlined phrase"her gift"(Paragraph 2 ) refer to?

A. Her words.  

B. Her smile.

C. Her flowers.  

D. Her politeness.

3. Why did the writer give his flowers to the elderly lady?

A. She told him a nice story.

B. She allowed him to pay first.

C. She gave him encouragement.

D. She liked flowers very much.

4. What is the message conveyed in the story?

A. Flowers are important for a date.

B. Small talk is helpful.

C. Love and kindness are rewarding.

D. Elderly people deserve respecting.

问答题 简答题