權益稀釋 的英文怎麼說
中文拼音 [quányìxīshì]
權益稀釋
英文
equity dilution- 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
- 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
- 稀 : Ⅰ形容詞1 （事物出現得少） rare; scarce; uncommon 2 （事物之間距離遠; 空隙大） sparse; scattered 3...
- 釋 : Ⅰ動詞1 （解釋） explain; elucidate 2 （消除） clear up; dispel 3 （放開; 放下） let go; be reliev...
- 權益 : rights and interests; legal right; inviolable rights
- 稀釋 : [化學] dilution; thinning; attenuation; deliquate; dilute稀釋處理化 dilution; 稀釋劑 diluent; att...
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Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee
本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。The major disadvantage to equity financing is the dilution of your ownership interests and the possible loss of control that may accompany a sharing of ownership with additional investors
權益融資的主要缺點是稀釋了所有者的利益，隨著其他投資者所佔權益份額的擴大企業控制權也可能失去
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