This paper analyzes both the accounting treatment through examples.
本文通过实例对二者的会计处理进行浅析。
Equity Incentive; Accounting treatment; Share-based Payments; Accounting Standards.
股权激励；会计处理；股份支付；会计准则。
The company has the equity transfer matters related to make appropriate accounting treatment.
本公司已就本次股权转让有关事项作出得当管帐处理惩处。
That said, let’s start with the concept of cash flow and we’ll come back to the accounting treatment.
那就是说，我们先从现金流的概念谈起，然后将讨论回会计处理上。
In this paper, the profit mode and the accounting treatment of Tencent company will be discussed.
本文以腾讯为例，对网络企业的赢利模式和会计处理方式进行探讨。
The economic essence of dealings can be grasped through comparing risk return shifting and accounting treatment.
笔者通过对其风险报酬转移及会计处理的比较，把握交易的经济实质。
Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。
The financial outsourcing agency, should believe Beijing bookkeeping in accounting treatment of professional tax issues.
把财务工作外包给代理公司，应该是相信北京代理记账公司在处理账务税务问题的专业。
The software upgrading cost is unavoidable in the use of most of software, but it can't keep the same in accounting treatment.
软件升级费用是绝大多数软件在使用过程中不可避免的，但在会计处理上不能一概而论。
The introduction of new accounting standards for the accounting treatment of intangible assets will be whether the kind of impact?
新会计准则的出台对无形资产的会计处理究竟将产生什么样的影响？
Accounting treatment and financial statement disclosure of the information would directly affect the quality of financial statements.
财务会计报告的处理方法和提供信息披露的多少将直接影响到财务会计报告的质量。
This paper talks some superficial opinion about related provisions of assets reduction reserve and particular accounting treatment etc.
本文就资产减值准备的相关规定和具体会计处理方法等，谈点粗浅认识。
The accounting treatment of trading financial assets and financial assets available for sale are similar, but there are also difference.
交易性金融资产与可供出售金融资产的会计处理有类似之处，但也有不同。
If you cling to any belief that accounting treatment of Goodwill is the best measure of economic reality, I suggest one final item to ponder.
如果你坚持相信对商誉的会计处理是衡量经济现实的最佳方式，我建议你思考最后一个例子。
He also pointed out that Huntington waited to use the new accounting treatment until now, even though it was available to Banks earlier in the year.
他也说Huntington等到今年才采用会计新规，虽然他去年就开始了。
Through the mode analysis of debt recombination of enterprise, discussion is made on the principles of accounting treatment and the precautions.
从分析企业债务重组的方式入手，对企业债务重组会计处理原则及注意事项进行了论述。
The pension system implemented in the past was a typical social welfare idea, while the accounting treatment to the pension was based on this idea.
我国原来实行的职工退休工资制度就是典型的社会福利观点，而对职工退休工资的会计处理就是根据这种观点来进行的。
Extracting Principle of Oil and Natural Gas implemented since January 1, 2007, corrected a lot about present accounting treatment and information revealing.
2007年1月1日实施的石油天然气开采准则，对现行石油天然气企业的会计处理与信息披露做出了重大的修订。
In the essay, three aspects-recognition, measurement and disclosure-of stock option accounting treatment are theoretically discussed with normative research method.
本文以规范研究方法从理论上对股票期权的会计处理的三个方面即确认、计量以及披露进行深入探讨。
The increasing value of goodwill was concerned by business operators and investors and other stakeholders, the accounting treatment of goodwill is a special problem.
企业商誉的价值越来越受到经营者和投资者及其他相关人员的关注，企业商誉的会计处理又是一个特殊的问题。
Since convertible bonds belong to one of the multi property financial instruments, there are so many opinions about its position in the field of accounting treatment.
可转换公司债券是一种具有多重属性的金融工具，因而关于可转换债券在会计处理上的定位也存在多样化看法。
The fixed asset is one of the most important assets in the enterprise. The accounting treatment of book value under the new accounting system still need to be improved.
固定资产是企业最重要的资产之一，新会计制度关于入账价值的会计处理有尚待改进和完善之处。
The temporary provisions play a positive role in standardizing the accounting treatment of goods futures, but there are still some defects in the current treatment method.
暂行规定在规范商品期货业务方面起到了积极的作用，但现行的处理方法还存在一些缺陷。
So on balance sheet items for proper accounting treatment, accounting for improving the quality and ensure true and reliable financial information is of great significance.
因此对资产负债表日后事项进行正确的会计处理，对于提高会计核算质量和保证财务信息真实可靠具有十分重要的意义。
Some thoughts and suggestions for improving and perfecting the accounting treatment for consolidated price difference of consolidated financial reports in China are presented.
进而提出改进和完善我国合并会计报表的合并价差的会计处理的思路与建议。
The accounting treatment of the state owned bond repurchase cannot solve the crisis of the business fundamentally, but it can be a good basis to systematically solve the crisis.
国债回购的会计处理并不能从根本上解决国债回购危机，但可为从制度上解决国债回购危机奠定基础。
Aggregate profits growth has been flattered by the performance of Wall Street firms and distorted by one-off changes in the accounting treatment of inventory profits and depreciation.
利润总额的增长受益于华尔街公司的业绩才变得光彩夺目，而且由于存货利润和折旧的会计处理的一次性改变而被扭曲。
The term "accounting policies" refers to the specific principles, basis and accounting treatment methods adopted by an enterprise for accounting recognition, measurement and reporting.
会计政策，是指企业在会计确认、计量和报告中所采用的原则、基础和会计处理方法。
The asset donation is one of the enterprise's daily accounting transactions and there are many differences between the accounting treatment and the tax treatment on the asset donation;
资产捐赠是企业日常会计业务之一，其会计处理与税务处理存在较大差异。比较其差异，更好地掌握它们的会计处理方法。
The asset donation is one of the enterprise's daily accounting transactions and there are many differences between the accounting treatment and the tax treatment on the asset donation;
资产捐赠是企业日常会计业务之一，其会计处理与税务处理存在较大差异。比较其差异，更好地掌握它们的会计处理方法。
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