股权激励；会计处理；股份支付；会计准则。
Equity Incentive; Accounting treatment; Share-based Payments; Accounting Standards.
第二部分介绍了与股份支付的相关理论基础。
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;
首次执行日之前可行权的股份支付，不应追溯调整。。
Any retroactive modulation may be not made to any share-based payment made for any exercisable right before the date of initial implementation.
当期以股份支付换取的职工服务总额及其他方服务总额。
The total amount of the employee services and other party services as a result of the share-based payments 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.
大多数国家的收购法案规定，收购时，向所有股东持有股份支付的每股价格应相等。
Under most countries' takeover rules, all holders of the same class of stock must be offered the same amount of money for their shares.
综上所述，股份支付的本质就是员工以投入服务资源换取企业所有者权益。
BC31 "In other words, the entity hasreceived resources (goods or services) as consideration for the issue ofshares, share options or other equity instruments."
电讯盈科主要用股份支付那次收购的费用，这些股票在互联网泡沫破灭后下跌了95%。
It paid mainly with shares, just before the dotcom bust. They have since fallen by 95%.
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.
第四部分对上述问题提出了一些建议，以此来进一步完善我国的股份支付会计准则及其理论框架。
The above problems, and puts forward some Suggestions to further perfect our stock options, accounting standards and the theoretical framework.
通过分析，得出我国股份支付准则应该进一步明确股票期权公允价值的计量方法，包括模型的选择和相关参数的确定；
Then conclusions are acquired: measurement of stock option ought to be further expatiated in stock payment standard, including choice of model and establishment of corresponding parameters;
然而，花旗(为此)花费甚巨：它的出价是账面价值的2.3倍，而与此相比，美国银行为获建行股份支付的费用仅为账面价值的1.15倍。
Citigroup is, however, paying a high price: 2.3 times book value, compared with the 1.15 times BofA paid for its slice of CCB. True, acquirers often pay a premium for control.
伊利事件说明新股份支付准则对经理人股票期权费用化的处理实施可能带来负面影响，而经理人股票期权的价值在于企业剩余索取权，进而参与企业剩余的分享。
This paper is to analyze the potential negative effects of the new accounting standards of stock payment on the transformation of executive stock options into expense through the Yili event.
今年以来，比亚迪股份的股价一路飙升至超过63港元（约合8.13美元），而伯克希尔当时支付的价格是每股8港元。
The electric car and battery maker's shares have soared this year to over HK$63 (US$8.13) a share from the HK$8 a share Berkshire paid.
但是如果交易完成，电讯盈科计划支付特别股息来收购那些未有参与的股东手中的股份。
But if the deal closes, the firm plans to pay a special dividend that will cover the cost of buying out those who did not participate.
与银行不同，对冲经理人的递延奖金不能以股份的形式支付：因为没有股份存在。
Unlike banks, hedge-fund managers cannot be paid deferred bonuses in the form of shares in the parent company: there are no shares in existence.
尽管外界并不期望后来的义务性支付会得到股东的支持，但该交易还是花费了40.8%的国浩股份，高于29.9%的起拍点。
The deal took Guoco's shareholding to 40.8%, above the 29.9% threshold where it had to make a bid - although its subsequent compulsory offer was not expected to gain much support from shareholders.
交易于一年前能源价格高企时被公布，据此科威特石油化学工业将支付陶氏75亿元购买几家化学工厂的50%股份。
The deal, announced a year ago amid high energy prices, would have seen Kuwait’s Petrochemical Industries pay Dow $7.5 billion for a 50% stake in several chemical factories.
1977到82年间科威特信用繁荣，远期支票开始应用于股份和财产支付。
In the boom in Kuwait between 1977 and 1982, people started to use post-dated cheques to pay for shares and property.
为了给已经拥有的45％股本的英美资源集团增加股金，它同意支付奥本海默家族51亿美元，该家族占世界主要钻石开采公司戴比尔斯40％的股份。
It agreed to pay the Oppenheimer family (see article) $5.1 billion for their 40% stake in De Beers, the world’s leading diamond miner, to add to the 45% that Anglo already owns.
就在Telenor拒绝支付赔偿，声称它还有继续上诉的权利时，另一家法院没收了Telenor在VimpelCom的30%的股份。
When Telenor refused to pay, arguing that it had not exhausted its appeals, another court seized most of Telenor's 30% stake in VimpelCom.
股份公司还需要支付自己的税费(但是不能参加投票)。
一家持有高盛股份的对冲基金的基金经理说：“我们希望公司赚取尽可能多的利润，他们必须支付给雇员的薪酬是合理的。”
"We want firms to make as much profit as possible, what they have to pay their employees is appropriate," said a fund manager at a hedge fund that holds a stake in Goldman.
在一份声明热切关注转让支付宝这一对雅虎最有价值的资产，可能会侵蚀雅虎在阿里巴巴所指股份的价值后。雅虎股份大跌。
Shares of Yahoo plunged after the statement over concern that the transfer may have eroded the value of Yahoo's holdings in Alibaba, one of its prized assets.
尽管巴拉克·奥巴马曾经说过偿还并不意味着“容忍未来的错误”，有国家股份的银行似乎有可能是各种行政费用支付条款的受制对象。
Although Barack Obama has said repayment does not imply "permission for future misdeeds", Banks with government stakes seem likely to be subject to different rules on executive pay.
现在一个新的与税收相关的批评开始出现了—关于私人股份企业合伙人为他们的收入所支付的低税款。
Now a new tax-related criticism has emerged-to do with the low taxes that private-equity partners pay on their income.
有些股东希望新闻集团最终会在丑闻逐渐平息后重新支付溢价购买公司剩余股份。
Some shareholders are hoping News Corp. will ultimately return to pay a premium to buy the remainder of the company after the scandal dies down.
有些股东希望新闻集团最终会在丑闻逐渐平息后重新支付溢价购买公司剩余股份。
Some shareholders are hoping News Corp. will ultimately return to pay a premium to buy the remainder of the company after the scandal dies down.
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