問題已解決
公司授權(quán)員工股票期權(quán)時,每股3元,共5萬股,企業(yè)賬務(wù)處理? 員工施權(quán)時實際支付3元美股購買10元每股股票,共5萬股,企業(yè)的賬務(wù)處理?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
您好,借成本費用,貸資本公積,借銀行存款,貸實收資本,資本公積
2022 04/24 16:29
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/24 17:30
沒懂,請老師按上述金額分階段做會計分錄,謝謝
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/24 17:31
授權(quán)時?和員工施權(quán)時2個時點分別列式
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 04/25 09:37
您好,授予日每股公允價值是多少?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/25 15:19
老師,公允價10元
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785029 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 04/25 15:21
授予日每股公允價值是10元
![](/wenda/img/newWd/sysp_btn_eye.png)