apb opinion中文什么意思

<<会计原则委员会意见>>

• opinion:    n. 1.意见；看法；见解；〔常 p ...
• apb:    成人外周血; 反相畴界; 反相界; ...
• apb statement:    >

例句与用法

1. Among these accounting standards , apb opinion no . 25 and fasb statement 123 are most important rules . this article first introduces american ' s main stock option accounting rules , including two ways to account for employee stock options - the intrinsic value based method and the fair value based method
   在此基础上，运用基础会计理论中关于会计主体假设、费用等会计学基本概念的分析，发现并总结了设计和规范股票期权会计处理方法时应解决的核心问题。
2. 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
   在这些法案中， （ 193年证券法》与（ （ 19年证券交易法》对股票期权计划的实施具有较直接的影响，其中，前者规范股票的发行，后者对股票的交易进行管理。