In an accounting perspective, many interest groups and complicated interests are concerned with stock option accounting.
从会计学的角度看，股票期权会计处理涉及到众多的利益主体和复杂的利益关系。
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 problem is lying about it—the best way to describe backdating options. The practice may defraud shareholders, as well as altering the appropriate accounting and tax treatment of the option grants.
尽管如此,就算如今作弊不多,仅仅处理1990年代的股票期权授予就够检察官们忙了.以低于市价授予股票期权并不违法.问题是对此说谎--关于股票期权回溯的最佳说法.此举可能欺骗股东,同时改变了股票期权授予的会计税务适当处理方法.被供述的UNITEDHEALTH的股票期权回溯---老板WILLIAM MCGUIRE收取16亿股票期权--如果属实,其利润和税务减免会损失几亿.
The most realistic option is to retrieve as much information as possible from the accounting package and ask for clarifications from the user.
最现实的选择是从计费程序包中获取尽可能多的数据，并要求用户澄清这些数据。
Not all accounting packages recognize XML, but all have the option to export and import data in a variety of formats.
并不是所有的计费程序包都能识别XML，但是所有的系统都具有将数据导出到多种不同格式的功能。
The accounting confirmation of executive stock option is very important in accounting theory and practice.
经理人股票期权的确认问题是亟待解决的会计理论和实践问题。
Accounting policy option has a great effect on the quality of accounting information, so it is necessary to make a proper choice of accounting policy.
会主政策选择对会计信息质量有很大的影响，合理选择会计政策十分必要。
Whether accounting treatment is correct or not is quite important for stock option motivation.
会计处理的正确与否对股票期权制度激励作用的发挥起着重要作用。
The accounting policy option permeates through the entire accounting process.
会计政策选择贯穿于企业整个会计过程。
Firstly, the essence of stock option and connotation of the involved accounting elements are analyzed, and ESO accounting recognition is discussed in terms of recognition elements and time.
首先，本文通过对股票期权的本质以及所涉及会计要素的内涵的分析，从确认要素和确认时点两个方面来探讨经理人股票期权的会计确认问题。
Accounting disposal of stock option is an important content in option motivation system. Stock option motivation can not be properly operated and carried out unless solving the accounting problem.
股票期权的会计处理是期权激励制度中非常重要的内容，不解决会计问题，股票期权激励就无法进行规范的操作和实施。
We exam the substitute effects of salary incentive and stock option incentive of CEO of listed firms from the perspective of accounting information noise.
本文基于会计信息噪音的视角，研究了上市公司高管薪酬激励与股权激励之间的替代效应。
Apple later disclosed that Mr. Jobs helped select the favorable option dates, but denied that he did anything wrong since he didn't understand the accounting implications of his actions.
后来苹果披露说，乔布斯参与选择了有利的期权日期，但否认乔布斯有任何不当行为，因为乔布斯不了解自己行为的审计后果。
Apple later disclosed that Mr. Jobs helped select the favorable option dates, but denied that he did anything wrong since he didn't understand the accounting implications of his actions.
后来苹果披露说，乔布斯参与选择了有利的期权日期，但否认乔布斯有任何不当行为，因为乔布斯不了解自己行为的审计后果。
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