referencing key 中文意思是什麼
referencing key
解釋
參照鍵- referencing : 引用的
- key : n 1 鑰匙。2 要害，關口，要沖。3 關鍵，線索，秘訣；解法。4 （外國書的）直譯本，圖例，題解，圖解，...
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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。 -
In order to maximum the economic or social benefit and minimize the negative results, one of the most effective intervening ways is to plan & design the destinations space and construct its spatial structure reasonably. this paper analysis and relates the basic models of tourism destination place planning & design in the view of its key elements with referencing the recent research achievements
城市旅遊空間結構是城市一定地理空間內地理要素的相對區位關系和分佈形式，它是城市旅遊長期發展過程中旅遊者空間活動和區位選擇的累積結果，而積聚與擴散一直是這個過程中兩類基本的運動形式。 -
If the nonclustered index is on the primary key, any active, referencing foreign key constraints will automatically be disabled
如果非聚集索引在主鍵上，將自動禁用引用foreign key的任何活動約束。
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