每股賬面價值 的英文怎麼說
中文拼音 [měigǔzhàngmiànjiàzhí]
每股賬面價值
英文
book value per share- 每 : Ⅰ代詞(指全體中的任何一個或一組) every; each; per Ⅱ副詞(表示反復的動作中的任何一次或一組) often; every Ⅲ名詞(姓氏) a surname
- 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...
- 賬 : account
- 面 : Ⅰ名詞1 (頭的前部; 臉) face 2 (物體的表面) surface; top 3 (外露的一層或正面) outside; the ri...
- 價 : 名詞1. (價格) price 2. (價值) value 3. [化學] (化合價) valence
- 賬面 : accounts
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Instead he looks for stocks trading at below - market multiples of per - share earnings, cash flow, book value, or dividend yield
反而,他期待股市交易以低於市場的倍數的利潤為每股收益,現金流量,賬面價值,或股息收益。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。
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