share-based payment造句
例句與造句
- The " grant date " refers to the date on which the share - based payment agreement is approved
授予日，是指股份支付協(xié)議獲得批準的日期。 - The enterprise may disclose the information of homogeneous share - based payments on a consolidated basis
企業(yè)對性質(zhì)相似的股份支付信息可以合并披露。 - The share - based payments shall consist of equity - settled share - based payments and cash - settled share - based payments
股份支付分為以權(quán)益結(jié)算的股份支付和以現(xiàn)金結(jié)算的股份支付。 - The total amount of the employee services and other party services as a result of the share - based payments in the current period
（三）當期以股份支付換取的職工服務總額及其他方服務總額。 - Article 4 the 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
第四條以權(quán)益結(jié)算的股份支付換取職工提供服務的，應當以授予職工權(quán)益工具的公允價值計量。 - It's difficult to find share-based payment in a sentence. 用share-based payment造句挺難的
- The term " equity - settled share - based payment " refers to a transaction in which an enterprise grants shares or other equity instruments as a consideration in return for services
以權(quán)益結(jié)算的股份支付，是指企業(yè)為獲取服務以股份或其他權(quán)益工具作為對價進行結(jié)算的交易。 - Other publications in the ` roadmap ` series address employer pension accounting , business combinations and goodwill , uncertainty in income taxes , and share - based payment . they may be found here
其他在“路標”系列的出版物講解了雇員退休金會計，商業(yè)合并與商譽，收入所得稅的不確定性和按股支付。他們可以在此找到。 - Article 10 a cash - settled share - based payment shall be measured in accordance with the fair value of liability calculated and confirmed based on the shares or other equity instruments undertaken by an enterprise .
第十條以現(xiàn)金結(jié)算的股份支付，應當按照企業(yè)承擔的以股份或其他權(quán)益工具為基礎計算確定的負債的公允價值計量。 - Article 2 the term " share - based payment " refers to a transaction in which an enterprise grants equity instruments or undertakes equity - instrument - based liabilities in return for services from employee or other parties
第二條股份支付，是指企業(yè)為獲取職工和其他方提供服務而授予權(quán)益工具或者承擔以權(quán)益工具為基礎確定的負債的交易。 - Article 1 these standards are formulated in accordance with the accounting standards for enterprises - basic standards for the purpose of regulating the recognition , and measurement of share - based payments , and the disclosure of relevant information .
第一條為了規(guī)范股份支付的確認、計量和相關(guān)信息的披露，根據(jù)《企業(yè)會計準則- -基本準則》 ，制定本準則。 - The term " cash - settled share - based payment " refers to a transaction of payment of cash or any other asset obligation calculated and determined on the basis of shares or other equity instruments undertaken by the enterprise in return for services
以現(xiàn)金結(jié)算的股份支付，是指企業(yè)為獲取服務承擔以股份或其他權(quán)益工具為基礎計算確定的交付現(xiàn)金或其他資產(chǎn)義務的交易。 - Article 11 as to a cash - settled share - based payment instruments , if the right may be exercised immediately after the grant , the fair value of the liability undertaken by the enterprise shall , on the date of the grant , be included in the relevant costs or expenses , and the liabilities shall be increased accordingly
第十一條授予后立即可行權(quán)的以現(xiàn)金結(jié)算的股份支付，應當在授予日以企業(yè)承擔負債的公允價值計入相關(guān)成本或費用，相應增加負債。 - Article 12 as to a cash - settled share - based payment , if the right may not be exercised until the vesting period comes to an end or until the specified performance conditions are met , on each balance sheet date within the vesting period , the services obtained in the current period shall , based on the best estimate of the information about the exercisable right , be included in the relevant costs or expenses and the corresponding liabilities at the fair value of the liability undertaken by the enterprise
第十二條完成等待期內(nèi)的服務或達到規(guī)定業(yè)績條件以后才可行權(quán)的以現(xiàn)金結(jié)算的股份支付，在等待期內(nèi)的每個資產(chǎn)負債表日，應當以對可行權(quán)情況的最佳估計為基礎，按照企業(yè)承擔負債的公允價值金額，將當期取得的服務計入成本或費用和相應的負債。 - Article 6 as to a equity - settled share - based payment in return for employee services , if the right cannot be exercised until the vesting period comes to an end or until the prescribed performance conditions are met , then on each balance sheet date within the vesting period , the services obtained in the current period shall , based on the best estimate of the number of vested equity instruments , be included in the relevant costs or expenses and the capital reserves at the fair value of the equities instruments on the date of the grant
第六條完成等待期內(nèi)的服務或達到規(guī)定業(yè)績條件才可行權(quán)的換取職工服務的以權(quán)益結(jié)算的股份支付，在等待期內(nèi)的每個資產(chǎn)負債表日，應當以對可行權(quán)權(quán)益工具數(shù)量的最佳估計為基礎，按照權(quán)益工具授予日的公允價值，將當期取得的服務計入相關(guān)成本或費用和資本公積。
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