当期因以权益结算的股份支付而确认的费用总额。
The total amount of the expenses as result of equity-settled share-based payments, which is recognized in the current period;
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。
The share-based payments shall be classified into equity-settled share-based payments and cash-settled share-based payments.
以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。 。
Thee equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.
以权益结算和以现金结算两种方式确认公允价值的时间点不一致而形成会计报告资料不一致的问题。
The different determination time of fare value of share payment and cash payment transaction, which result in the different financial reporting information.
在国际贸易结算中，银行占有提单享有的只是担保权益，而不取得货物的所有权。
The bank possessing the bills only own the security interests while not procure the ownership in the goods in the international accounting.
在国际贸易结算中，银行占有提单享有的只是担保权益，而不取得货物的所有权。
The bank possessing the bills only own the security interests while not procure the ownership in the goods in the international accounting.
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