股份支付 的英文怎麼說

中文拼音 [gǔbīnzhīfù]
股份支付 英文
share-based payment
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 支 : Ⅰ名詞1 （分支; 支派） branch; offshoot 2 （地支） the twelve earthly branches3 （姓氏） a surname...
  • 股份 : share; stock; interest; allotment
  • 支付 : pay （money）; defray; payment; payoff
  1. However, where a secondary line is too small to be included in the indices, the xd adjustment is calculated using the dividends paid on the main line and the combined share weighting

    但是，非主營業務的數值太小了可以忽略不計入指數，除權調整就用主要業務的支付紅利和加權的股份比重計算。
  2. Discussion on stock company manager salary payment

    股份公司經理層薪酬支付方式探索
  3. Fiat and general motors ( gm ) have yet to give any indication as to whether they have succeeded in coming to an agreement over a contested takeover

    美國通用汽車公司已同意支付20億美元的"分手費"給義大利菲亞特汽車公司，這意味著通用不必被迫吃下菲亞特剩餘的全部股份.目前雙方都拒絕就此事發表評論
  4. The code was drawn up by american express international, inc., china unionpay co. ltd., diners club international ltd., eps company hong kong limited, jcb international asia ltd., joint electronic teller services ltd. jetco, mastercard international inc. and visa international service association, hong kong representative office with the objective of promoting the general safety and efficiency of payment card operations in hong kong and fostering public confidence in payment card operations

    守則由美國運通國際股份有限公司中國銀聯股份有限公司大來信用證國際香港有限公司易辦事香港有限公司jcb international asia ltd .銀聯通寶有限公司萬事達卡國際組織及visa國際組織香港代表處擬訂，以促進香港的支付卡營運業務的整體安全及效率，以及加強公眾對支付卡營運業務的信心。
  5. The following conclusions are summarized from this empirical study ; ( l ) the " expected pretax monthly returns of stocks are positively correlated to dividend yields. investors need higher pretax raturns to offset the disadvantages of dividend tax, ( 2 ) the effect of dividend tax is significant on ex - dividend - day and monthly yield, but the tax effect on yearly yield is not confirmed, ( 3 ) there are other factors affecting stocks " expected returns besides tax during the ex - dividend days

    對紅利徵收所得稅影響投資者我國股利政策稅收效應的實證研究的實際收入，投資者因此需要更高的期望收益以彌補稅收帶來的損失： （ ）股利所得稅對股票除權日和股利支付月份的期望收益率影響明顯，但對年期望收益率的影響沒有得到證實； （ 3 ）股利發放期間，除了稅收的影響作用外，還有其他因素對股票的預期收益率產生影響。
  6. The consideration ( if any ) paid for the grant of the option ; the consideration required to exercise the option ; and

    這雇員為獲取股份認購權而支付的代價（如有的話）
  7. The share - based payments shall consist of equity - settled share - based payments and cash - settled share - based payments

    股份支付分為以權益結算的股份支付和以現金結算的股份支付。
  8. 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.

    第十條以現金結算的股份支付，應當按照企業承擔的以股份或其他權益工具為基礎計算確定的負債的公允價值計量。
  9. 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

    以現金結算的股份支付，是指企業為獲取服務承擔以股份或其他權益工具為基礎計算確定的交付現金或其他資產義務的交易。
  10. The enterprise may disclose the information of homogeneous share - based payments on a consolidated basis

    企業對性質相似的股份支付信息可以合併披露。
  11. The " grant date " refers to the date on which the share - based payment agreement is approved

    授予日，是指股份支付協議獲得批準的日期。
  12. 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。
  13. 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

    第四條以權益結算的股份支付換取職工提供服務的，應當以授予職工權益工具的公允價值計量。
  14. 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

    以權益結算的股份支付，是指企業為獲取服務以股份或其他權益工具作為對價進行結算的交易。
  15. 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，是指企業為獲取職工和其他方提供服務而授予權益工具或者承擔以權益工具為基礎確定的負債的交易。
  16. 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.

    第一條為了規范股份支付的確認、計量和相關信息的披露，根據《企業會計準則- -基本準則》 ，制定本準則。
  17. 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的服務或達到規定業績條件才可行權的換取職工服務的以權益結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權權益工具數量的最佳估計為基礎，按照權益工具授予日的公允價值，將當期取得的服務計入相關成本或費用和資本公積。
  18. Article 5 as to an equity - settled share - based payment in return for services of employees, if the right may be exercised immediately after the grant, the fair value of the equity instruments shall, on the date of the grant, be included in the relevant cost or expense and the capital reserves shall be increased accordingly

    第五條授予后立即可行權的換取職工服務的以權益結算的股份支付，應當在授予日按照權益工具的公允價值計入相關成本或費用，相應增加資本公積。
  19. 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的服務或達到規定業績條件以後才可行權的以現金結算的股份支付，在等待期內的每個資產負債表日，應當以對可行權情況的最佳估計為基礎，按照企業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。
  20. 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的以現金結算的股份支付，應當在授予日以企業承擔負債的公允價值計入相關成本或費用，相應增加負債。
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