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.

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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。

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This study gives the specific method and process of adapting real option into analyzing technique trade by investigation on the integration of theory and practice.

⑴进行了理论和实践结合的研究，提出了如何把实物期权法用于技术交易中的具体方法和程序；

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They continue training in residency programs that allow them the option to graduate and practice as a primary care doctor, or pursue fellowship to sub-specialize in a specific area.

FORBES: Doctor Shortage Isn't Going Away

Going into the season, the biggest mystery was their signing up for the limited-testing option, and with it the extra practice session at race weekends.

BBC: SPORT | Motorsport | Formula One | Renault

In Connecticut, districts may also have the option of using a less-common practice: anonymous student and parent surveys.

WSJ: Conn. Joining Teacher Trend