股票期權計劃 的英文怎麼說

中文拼音 [gǔpiàoqīquánjìhuà]
股票期權計劃 英文
stock option plan
  • 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...
  • 票 : 名詞1 （作為憑證的紙片） ticket 2 （選票） ballot 3 （鈔票） bank note; bill 4 （強盜綁架去用做抵...
  • 期 : 期名詞[書面語]1. （一周年） a full year; anniversary 2. （一整月） a full month
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 劃 : 劃動詞1 （撥水前進） paddle; row 2 （合算） be to one s profit; pay 3 （用尖銳的東西在別的東西上...
  • 股票期權 : stock option; equity option
  • 股票 : shares; share certificate; stock certificate; equity security; stock; capital stock
  • 期權 : options
  • 計劃 : 1 （工作、行動以前預先擬定的內容和步驟） plan; project; programme; device; devisal; design 2 （做...
  1. The nominal amount of the aggregate number of shares over which the committee may grant options on any date, when aggregated with the nominal amount of the number of shares issued and issuable in respect all options granted under the scheme and any other share option schemes of our company, shall not exceed 15 % of the issued share capital of our company on the day preceding the date of the relevant grant

    我的理解是：委員會在任何時期授予的期權的股票總額的正常金額，當把在公司本計劃和任何其他股票期權計劃下所授予的所有期權的正常股票數量合計起來時，在相關授予之前的日期將不得超過公司已發行股本的15 % 。
  2. [ br ] the nominal amount of the aggregate number of shares over which the committee may grant options on any date, when aggregated with the nominal amount of the number of shares issued and issuable in respect all options granted under the scheme and any other share option schemes of our company, shall not exceed 15 % of the issued share capital of our company on the day preceding the date of the relevant grant

    我的理解是：委員會在任何時期授予的期權的股票總額的正常金額，當把在公司本計劃和任何其他股票期權計劃下所授予的所有期權的正常股票數量合計起來時，在相關授予之前的日期將不得超過公司已發行股本的15 % 。
  3. Then, in the light of actual reality in china and the practical cases of stock trading companies and collective - property & hi - tech enterprises which carried out the system of stock options in - pilot, proposals are put forward for the design, execution and assessment of executive stock options plan and phantom stock options plan. finally, on the basis of the analysis of positive and negative effects of incentive stock options system, it is concluded that attention should be paid to the coordination bet ween system guarantee and normalized operation, between incentive and restriction, and to the macroscopic way on how to perfect as soon as possible the capital and human resource market, with a view to offering a premising condition for practicing as soon as early the incentive stock options system

    本課題通過對股票期權的基本理論進行闡述，分析了實施股票期權激勵的理論依據以及股權激勵的本質特點；同時根據國內目前的現狀，結合國內上市公司以及民營高科技企業試行股票期權的實例，對經理股票期權計劃和虛擬股票期權計劃的設計、實施以及考核提出了自己的建議；最後通過分析股票期權激勵的正負效應，得出了在國內具體實施期權激勵時應注意制度保障與規范運作、激勵與約束相互對等以及從宏觀側面上如何盡快完善資本和人力市場，為股票期權激勵機制的早日推行提供前提條件等相關結論。
  4. Through probing the ceo plan of some corporations such as aton, shanghaibeling, the author points out some theoretical political and technological problems which still existed in the present eso practice in our country

    論文通過對埃通公司、上海貝嶺、武漢國有資產經營公司、聯想集團及新四通集團等企業的股票期權計劃的分析，指出了目前我國企業實施經理股票期權制尚存在的若干理論、政策與技術問題。
  5. As a form of compensations, stock options appeared in america in 1950s, and caught attention of american companies in 1980s, and then extended to european and asian countries quickly

    作為一種薪酬安排，股票期權計劃最先出現於20世紀50年代的美國，並在20世紀80年代引起了美國企業的廣泛重視，進而迅速風行於歐洲、亞洲等地，成為一種世界性的潮流。
  6. The american studies and applies eso firstly, so we should learn form them, though it still has much disputability on its accounting recognition and measurement. since shenzhen wan ke introduced eso into our country, regardless of the theory or the practice has never been stopped researching and exploring eso. but at the present time it still had not formed the unitive mature system for eso accounting in theory

    我國國內自從深圳萬科1993年最早引入經理人股票期權之後，無論是實務界還是理論界對經理人股票期權的探索和研究從未間斷，大有風起雲涌之勢，但時至今日理論界仍沒有對經理人股票期權的會計處理問題形成統一成熟的體系，實務界典型而規范的經理人股票期權計劃也為數甚少，正停留在探索階段。
  7. So, as long as we hold the market economy as the target, the implement of esop will benefit to the reform

    因而，本文認為只要堅持市場經濟這一目標改革取向，股票期權計劃的實施對我國現代企業制度的建立健全還是利大於弊的。
  8. It ' s very important to correctly understand the eso plan for deepening enterprise reform and improving the incentive mechanism and corporate governance structure

    正確認識經理股票期權計劃已經成為深化企業改革、完善企業激勵機制和公司治理結構的一個十分迫切的問題。
  9. It is emphasized that the way that higher authorities nominate enterprise leaders must be changed. for the prompting of enterprise leaders, the author introduces the meaning and operation of stock rights plan. for the restriction of enterprise leaders, canonical corporate governance, right bylaw and strict supervision system play an important role in the formation of restriction mechanism

    在企業領導人的選拔方面，強調必須改變企業領導人由上級組織部門任免的做法；在企業領導人的長期激勵方面，介紹了股票期權計劃及其具體操作；而在約束機制方面，規范的法人治理結構、健全的規章制度以及嚴格的監督體系都對約束機制的形成起著很大的作用。
  10. Then it analyzes the risk that the enterprises will face when implementing the eso system through the point of the exis

    指出企業在推行經理股票期權計劃時，要正確認識其利弊，不可盲目跟風。
  11. After that, the company should institute rules to regulate the grant and the exercise of the option and the delivery of the stock

    目標差異導致了股票期權計劃的主要內容? ?股票期權的類型、授予對象、待權時間表、行權方式等諸多方面的不同。
  12. At first, this thesis makes a brief introduction of stock options

    論文首先對股票期權計劃進行了概要的介紹。
  13. As far as the stock option is concerned, a company should comply with the securities act of 1933 and the securities exchange act of 1934. the former prescribes the issue of the stock while the latter supervises the exchange of the stock

    股票期權的授予規模對于上市公司而言是一個敏感話題，因此受到股東大會和監管機構的嚴格監督，而私人控股公司運用股票期權計劃的力度與廣度則要相對靈活。
  14. 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。
  15. At the same time, we must carry out the reformation of stock sharing system and allow and encourage factors of production to be participated in the distribution of income such as capital and technique

    同時積極推行股份制改革，允許和鼓勵資本、技術等生產要素參與收益分配。積極穩妥地開展職工持股計劃和員工股票期權計劃。
  16. At last, this paper focuses on the stock market validity which have a direct relation to the esop and the effect of present incentive plan of stock property, which shows that the stock price have no real performance to uphold and that the incentive effect is not obvious at all

    最後本文運用相關統計和計量軟體著重對與實施股票期權計劃直接相關的我國股票市場的有效性和現有股權激勵的效果進行了實證研究，結果顯示我國股票市價並無實質業績的支撐、有效性很低，而現有的股權激勵效果也並不明顯。
  17. Section four introduces various kinds of eso plans in our country through the specific cases. chapter four thinks calmly on the upsurge of the application of eso by the enterprises in our country. at first, it analyzes the inherent defects of eso system

    第四節結合具體案例對我國企業推行的各種經理股票期權計劃逐一進行介紹，具體包括：經營者群體持股和期股計劃、股票增值期權、認股權計劃、流通股激勵、虛擬股票計劃和職工持股計劃。
  18. The result of apb opinion 25 is that the grant of stock options having an exercise price equal to the fmv of company stock on the date of grant generally will result in no accounting charge. while statement 123 establishes a " fair value " based method of accounting for stock - based compensation plans

    在這些法案中， （ 193年證券法》與（ （ 19年證券交易法》對股票期權計劃的實施具有較直接的影響，其中，前者規范股票的發行，後者對股票的交易進行管理。
  19. But in practice, the institutional conditions are not satisfied completely. this paper then look into the institutional difference between america and china, which shows that the degree of maturity of chinese market economy 、 competition of the product market and development of professional executive market are still very low, that the ideology of chinese are still an obstacle to carry out this program

    然而經理股票期權計劃作為一項系統性的工程，實施這一計劃要求的制度條件在一般情況下並不能完全得到滿足，本文採用國際比較方法對我國實施股票期權計劃的制度環境差距進行了詳細的剖析，分析表明，我國的市場經濟成熟程度、產品市場的競爭程度、經理市場的發育程度都還較低，並且存在著較嚴重的思想認識障礙。
  20. This regulation is called " waiting period ", the staff is requested to work for the company at least a certain year ( about 3 - 5years ) as a rule, so that they can purchase the stock according to the stock - options plan unless their stock - options is cancelled

    這被稱為「等待期」的規定，通常要求員工必須為公司連續工作一個最低的年限（在大多數情況下為3 ? 5年） ，然後在股票期權沒被取消的情況下，才能依據股票期權計劃購買公司股票。
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