Nowadays, there are two kinds of view about the accounting treatment of the executive stock options(ESO). The first is the expensing view, the second is distributing view.
目前，关于经理人股票期权会计确认的问题，会计学术界主要存在两种观点，一是费用观，二是利润分配观。
参考来源 - 经理人股票期权会计确认问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
我们在反驳反对费用观的基础上认为股票期权的本质是一项费用。
We approve of "expense view" and deems that stock option is a kind of expense in essence.
新会计准则颁布后，每股净资产的价值相关性稍有提高，主要是由于新会计准则逐渐从“收入费用观”转向“资产负债观”。
After the accounting standard proclaimed, the net assets per share increased a little, because the concept of the accounting standard varies from"revenue-expense view"to"asset-liability view".
对于这些患者，需要额外的检查来避免在急诊或胸痛诊所长时间的留观所致的风险和费用。
For these patients, additional testing is needed to avoid the expense of prolonged stays in emergency departments or chest pain units.
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