会计应反映企业经营的真实成本,雇员股票期权是获得雇员服务的真实经济成本,应作为费用从收益中减去。
Accounting should reflect the true costs of doing business, and labor acquired through ESO grants is a real economic cost that firms should deduct from earnings as an expense.
在环境成本方面,中国过去定价比较低,而随着环境成本的真实化,某些制造行业将会感受到社会经济综合成本的上升。
On the cost of environmental devaluation, China used to have a low price. But with the actualization of the cost, some industral business will feel the rising cost of social ecomomy.
经济学家们早已认识到,对价格不能真实反映其社会成本的商品和服务,应当强制进行特别征税。
ECONOMISTS have long recognised the arguments for imposing special taxes on goods and services whose prices do not reflect the true social cost of their consumption.
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