股份支付，是“以股份为基础的支付”的简称，是指企业为获取职工和其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易。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。对于可行权日在首次执行日或之后的股份支付，应当根据《企业会计准则第11 号——股份支付》的规定，按照权益工具、其他方服务或承担的以权益工具为基础计算确定的负债的公允价值，将应计入首次执行日之前等待期的成本费用金额调整留存收益，相应增加所有者权益或负债。
网络释义专业释义
基于股份支付（share-based payment）进行的交易或事项（下称“股份支付交易或事项”），即不以企业的资产而以其股份进行支付的交易或事项。
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论文:如何规范股份支付的税务处理-中大网校论文网 关键词：股份支付；权益结算；现金结算；税务处理 [gap=712]Key words：stock payment; rights and interests settlement; cash accounting; tax treatment
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中美股份支付会计准则比较_会计研究论文_教育大论文服务中心 关键词 股份支付；制度非中性；中立性 [gap=999]Key wordsShare Payment； Non-neutral Systems；Newtrality
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短语
以权益结算的股份支付 equity-settled share-based payment
以现金结算的股份支付 cash-settled share-based payment
股份支付会计准则 share-based payment accounting standard
权益结算的股份支付 equity-settled share-based payment
现金结算的股份支付 cash-settled share-based payment
以股份支付 share-based payment
基于股份支付 share-based payment
就每股股份支付的款项 amount paid on each share
以股份为基础的支付 share-based payment
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share-based payment - 引用次数：19
“CAS No.11: Share-Based Payment”is a new accounting standard within China Accounting Standards system.
《企业会计准则第11号——股份支付》是企业会计准则体系中的一项新准则。
参考来源 - 股权激励会计处理问题研究stock payment - 引用次数：12But stock payment standard was implemented for only short time in our country, and there are not enough data to judge the effect of the standard, so the stock option accounting needs further research.
但我国股份支付准则实施时间尚短,对准则实施的进展程度和效果还缺乏足够资料进行分析。
参考来源 - 股票期权制度会计问题研究
·2,447,543篇论文数据，部分数据来源于NoteExpress
双语例句原声例句
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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.
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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.
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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 .
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That's one way that a--but often, when companies are bought out, they don't give them cash they give them shares in the acquiring company.
但当公司的全部股份被买下时,他们不是通过现金支付,他们会以收购方的股票支付
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SIPC than returns a hundred shares to you; they don't pay you cash.
它就会归还你100股股份,但不会向你支付现金
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