option account造句
例句与造句
- the aim of regulation related to stock option accounting is to coordinate the interest of different interest groups
与股票期权相关的会计监管的目的在于协调各利益主体之间的利益关系。 - in an accounting perspective, many interest groups and complicated interests are concerned with stock option accounting
从会计学的角度看，股票期权会计处理涉及到众多的利益主体和复杂的利益关系。 - scottrade provides individual and joint cash or margin accounts . we do not have corporate accounts or option accounts at this time
史考特券目前提供个人帐户与共同帐户，包含现金或融资融券服务。目前国际帐户并不接受公司帐户与期权交易的申请。 - chapter five deals with option accounting . with the change of the structure of compensati, option become the important source of income to executives
然而,法院并非作出此方面判断的最佳角色,由股东来判断经理人员的薪酬是否合理是更为妥当的。 - the structure of this dissertation consists of seven chapters, the contents of which are as follows : chapter 1 introduces present situation of foreign currency option accounting study, intention and structure of this dissertation
本文共分为7章：第1章，介绍了外汇期权会计的研究现状、论文的写作意图和结构。 - It's difficult to find option account in a sentence. 用option account造句挺难的
- 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。 - the paper talks firstly about the basic theories of the stock option accounting and expects to draw the outline of a complete theory and methodical system about stock option accounting through the systematic research of recognition, measurement and disclosure, and then the paper tries to learn the development skeleton of accounting for stock option in western countries, including the united states, systematically, derives theoretical distillation, introduces systemically two principles of stock option accounting in the united states, that's apb25 and fasb123, and then analyzes the challenges of the stock option accounting to follow the development trend of the standards, and uses the experience of them for reference; using the linearity recursion and f test method, the paper makes positive investigation analysis about the accounting and disclosure problems of stock option plan in listed companies and then proposes the betterment of the stock option accounting process; based on current status and the course of formation, the paper discuss the policies about the perfection of the stock option accounting which include establishing the stock option accounting policies in view of international tradition, quickening the process in decision-making . reinforcing the supervision and management of the stock option accounting and the perfecting of the disclosure system of it
论文首先从股票期权会计基本理论出发，通过对股票期权会计确认、计量、披露各环节的系统研究，构建出股票期权会计的完整理论和方法体系；然后对西方尤其是美国股票期权会计的发展情况进行全面、系统地梳理，重点介绍了美国股票期权会计处理的两个准则：apb第25号意见书和fasb第123号公告，并分析了美国期权会计处理所面临的挑战，从而把握会计准则的发展趋势，为我所用；采用线性回归及f检验，对我国上市公司当前股票期权及其涉及的会计处理和披露问题进行实证分析，并提出了会计处理方法的改进设想；在把握期权会计现状、剖析成因的基础上，探讨了完善我国股票期权会计的有关政策建议，提出了应借鉴国际惯例制定中国股票期权会计准则、加快相应配套政策制定、加强期权会计监督管理以及建立完善期权会计信息披露制度等相关内容。 - the paper talks firstly about the basic theories of the stock option accounting and expects to draw the outline of a complete theory and methodical system about stock option accounting through the systematic research of recognition, measurement and disclosure, and then the paper tries to learn the development skeleton of accounting for stock option in western countries, including the united states, systematically, derives theoretical distillation, introduces systemically two principles of stock option accounting in the united states, that's apb25 and fasb123, and then analyzes the challenges of the stock option accounting to follow the development trend of the standards, and uses the experience of them for reference; using the linearity recursion and f test method, the paper makes positive investigation analysis about the accounting and disclosure problems of stock option plan in listed companies and then proposes the betterment of the stock option accounting process; based on current status and the course of formation, the paper discuss the policies about the perfection of the stock option accounting which include establishing the stock option accounting policies in view of international tradition, quickening the process in decision-making . reinforcing the supervision and management of the stock option accounting and the perfecting of the disclosure system of it
论文首先从股票期权会计基本理论出发，通过对股票期权会计确认、计量、披露各环节的系统研究，构建出股票期权会计的完整理论和方法体系；然后对西方尤其是美国股票期权会计的发展情况进行全面、系统地梳理，重点介绍了美国股票期权会计处理的两个准则：apb第25号意见书和fasb第123号公告，并分析了美国期权会计处理所面临的挑战，从而把握会计准则的发展趋势，为我所用；采用线性回归及f检验，对我国上市公司当前股票期权及其涉及的会计处理和披露问题进行实证分析，并提出了会计处理方法的改进设想；在把握期权会计现状、剖析成因的基础上，探讨了完善我国股票期权会计的有关政策建议，提出了应借鉴国际惯例制定中国股票期权会计准则、加快相应配套政策制定、加强期权会计监督管理以及建立完善期权会计信息披露制度等相关内容。 - the paper talks firstly about the basic theories of the stock option accounting and expects to draw the outline of a complete theory and methodical system about stock option accounting through the systematic research of recognition, measurement and disclosure, and then the paper tries to learn the development skeleton of accounting for stock option in western countries, including the united states, systematically, derives theoretical distillation, introduces systemically two principles of stock option accounting in the united states, that's apb25 and fasb123, and then analyzes the challenges of the stock option accounting to follow the development trend of the standards, and uses the experience of them for reference; using the linearity recursion and f test method, the paper makes positive investigation analysis about the accounting and disclosure problems of stock option plan in listed companies and then proposes the betterment of the stock option accounting process; based on current status and the course of formation, the paper discuss the policies about the perfection of the stock option accounting which include establishing the stock option accounting policies in view of international tradition, quickening the process in decision-making . reinforcing the supervision and management of the stock option accounting and the perfecting of the disclosure system of it
论文首先从股票期权会计基本理论出发，通过对股票期权会计确认、计量、披露各环节的系统研究，构建出股票期权会计的完整理论和方法体系；然后对西方尤其是美国股票期权会计的发展情况进行全面、系统地梳理，重点介绍了美国股票期权会计处理的两个准则：apb第25号意见书和fasb第123号公告，并分析了美国期权会计处理所面临的挑战，从而把握会计准则的发展趋势，为我所用；采用线性回归及f检验，对我国上市公司当前股票期权及其涉及的会计处理和披露问题进行实证分析，并提出了会计处理方法的改进设想；在把握期权会计现状、剖析成因的基础上，探讨了完善我国股票期权会计的有关政策建议，提出了应借鉴国际惯例制定中国股票期权会计准则、加快相应配套政策制定、加强期权会计监督管理以及建立完善期权会计信息披露制度等相关内容。 - the paper talks firstly about the basic theories of the stock option accounting and expects to draw the outline of a complete theory and methodical system about stock option accounting through the systematic research of recognition, measurement and disclosure, and then the paper tries to learn the development skeleton of accounting for stock option in western countries, including the united states, systematically, derives theoretical distillation, introduces systemically two principles of stock option accounting in the united states, that's apb25 and fasb123, and then analyzes the challenges of the stock option accounting to follow the development trend of the standards, and uses the experience of them for reference; using the linearity recursion and f test method, the paper makes positive investigation analysis about the accounting and disclosure problems of stock option plan in listed companies and then proposes the betterment of the stock option accounting process; based on current status and the course of formation, the paper discuss the policies about the perfection of the stock option accounting which include establishing the stock option accounting policies in view of international tradition, quickening the process in decision-making . reinforcing the supervision and management of the stock option accounting and the perfecting of the disclosure system of it
论文首先从股票期权会计基本理论出发，通过对股票期权会计确认、计量、披露各环节的系统研究，构建出股票期权会计的完整理论和方法体系；然后对西方尤其是美国股票期权会计的发展情况进行全面、系统地梳理，重点介绍了美国股票期权会计处理的两个准则：apb第25号意见书和fasb第123号公告，并分析了美国期权会计处理所面临的挑战，从而把握会计准则的发展趋势，为我所用；采用线性回归及f检验，对我国上市公司当前股票期权及其涉及的会计处理和披露问题进行实证分析，并提出了会计处理方法的改进设想；在把握期权会计现状、剖析成因的基础上，探讨了完善我国股票期权会计的有关政策建议，提出了应借鉴国际惯例制定中国股票期权会计准则、加快相应配套政策制定、加强期权会计监督管理以及建立完善期权会计信息披露制度等相关内容。 - the paper talks firstly about the basic theories of the stock option accounting and expects to draw the outline of a complete theory and methodical system about stock option accounting through the systematic research of recognition, measurement and disclosure, and then the paper tries to learn the development skeleton of accounting for stock option in western countries, including the united states, systematically, derives theoretical distillation, introduces systemically two principles of stock option accounting in the united states, that's apb25 and fasb123, and then analyzes the challenges of the stock option accounting to follow the development trend of the standards, and uses the experience of them for reference; using the linearity recursion and f test method, the paper makes positive investigation analysis about the accounting and disclosure problems of stock option plan in listed companies and then proposes the betterment of the stock option accounting process; based on current status and the course of formation, the paper discuss the policies about the perfection of the stock option accounting which include establishing the stock option accounting policies in view of international tradition, quickening the process in decision-making . reinforcing the supervision and management of the stock option accounting and the perfecting of the disclosure system of it
论文首先从股票期权会计基本理论出发，通过对股票期权会计确认、计量、披露各环节的系统研究，构建出股票期权会计的完整理论和方法体系；然后对西方尤其是美国股票期权会计的发展情况进行全面、系统地梳理，重点介绍了美国股票期权会计处理的两个准则：apb第25号意见书和fasb第123号公告，并分析了美国期权会计处理所面临的挑战，从而把握会计准则的发展趋势，为我所用；采用线性回归及f检验，对我国上市公司当前股票期权及其涉及的会计处理和披露问题进行实证分析，并提出了会计处理方法的改进设想；在把握期权会计现状、剖析成因的基础上，探讨了完善我国股票期权会计的有关政策建议，提出了应借鉴国际惯例制定中国股票期权会计准则、加快相应配套政策制定、加强期权会计监督管理以及建立完善期权会计信息披露制度等相关内容。 - the paper talks firstly about the basic theories of the stock option accounting and expects to draw the outline of a complete theory and methodical system about stock option accounting through the systematic research of recognition, measurement and disclosure, and then the paper tries to learn the development skeleton of accounting for stock option in western countries, including the united states, systematically, derives theoretical distillation, introduces systemically two principles of stock option accounting in the united states, that's apb25 and fasb123, and then analyzes the challenges of the stock option accounting to follow the development trend of the standards, and uses the experience of them for reference; using the linearity recursion and f test method, the paper makes positive investigation analysis about the accounting and disclosure problems of stock option plan in listed companies and then proposes the betterment of the stock option accounting process; based on current status and the course of formation, the paper discuss the policies about the perfection of the stock option accounting which include establishing the stock option accounting policies in view of international tradition, quickening the process in decision-making . reinforcing the supervision and management of the stock option accounting and the perfecting of the disclosure system of it
论文首先从股票期权会计基本理论出发，通过对股票期权会计确认、计量、披露各环节的系统研究，构建出股票期权会计的完整理论和方法体系；然后对西方尤其是美国股票期权会计的发展情况进行全面、系统地梳理，重点介绍了美国股票期权会计处理的两个准则：apb第25号意见书和fasb第123号公告，并分析了美国期权会计处理所面临的挑战，从而把握会计准则的发展趋势，为我所用；采用线性回归及f检验，对我国上市公司当前股票期权及其涉及的会计处理和披露问题进行实证分析，并提出了会计处理方法的改进设想；在把握期权会计现状、剖析成因的基础上，探讨了完善我国股票期权会计的有关政策建议，提出了应借鉴国际惯例制定中国股票期权会计准则、加快相应配套政策制定、加强期权会计监督管理以及建立完善期权会计信息披露制度等相关内容。 - the paper talks firstly about the basic theories of the stock option accounting and expects to draw the outline of a complete theory and methodical system about stock option accounting through the systematic research of recognition, measurement and disclosure, and then the paper tries to learn the development skeleton of accounting for stock option in western countries, including the united states, systematically, derives theoretical distillation, introduces systemically two principles of stock option accounting in the united states, that's apb25 and fasb123, and then analyzes the challenges of the stock option accounting to follow the development trend of the standards, and uses the experience of them for reference; using the linearity recursion and f test method, the paper makes positive investigation analysis about the accounting and disclosure problems of stock option plan in listed companies and then proposes the betterment of the stock option accounting process; based on current status and the course of formation, the paper discuss the policies about the perfection of the stock option accounting which include establishing the stock option accounting policies in view of international tradition, quickening the process in decision-making . reinforcing the supervision and management of the stock option accounting and the perfecting of the disclosure system of it
论文首先从股票期权会计基本理论出发，通过对股票期权会计确认、计量、披露各环节的系统研究，构建出股票期权会计的完整理论和方法体系；然后对西方尤其是美国股票期权会计的发展情况进行全面、系统地梳理，重点介绍了美国股票期权会计处理的两个准则：apb第25号意见书和fasb第123号公告，并分析了美国期权会计处理所面临的挑战，从而把握会计准则的发展趋势，为我所用；采用线性回归及f检验，对我国上市公司当前股票期权及其涉及的会计处理和披露问题进行实证分析，并提出了会计处理方法的改进设想；在把握期权会计现状、剖析成因的基础上，探讨了完善我国股票期权会计的有关政策建议，提出了应借鉴国际惯例制定中国股票期权会计准则、加快相应配套政策制定、加强期权会计监督管理以及建立完善期权会计信息披露制度等相关内容。 - the paper talks firstly about the basic theories of the stock option accounting and expects to draw the outline of a complete theory and methodical system about stock option accounting through the systematic research of recognition, measurement and disclosure, and then the paper tries to learn the development skeleton of accounting for stock option in western countries, including the united states, systematically, derives theoretical distillation, introduces systemically two principles of stock option accounting in the united states, that's apb25 and fasb123, and then analyzes the challenges of the stock option accounting to follow the development trend of the standards, and uses the experience of them for reference; using the linearity recursion and f test method, the paper makes positive investigation analysis about the accounting and disclosure problems of stock option plan in listed companies and then proposes the betterment of the stock option accounting process; based on current status and the course of formation, the paper discuss the policies about the perfection of the stock option accounting which include establishing the stock option accounting policies in view of international tradition, quickening the process in decision-making . reinforcing the supervision and management of the stock option accounting and the perfecting of the disclosure system of it
论文首先从股票期权会计基本理论出发，通过对股票期权会计确认、计量、披露各环节的系统研究，构建出股票期权会计的完整理论和方法体系；然后对西方尤其是美国股票期权会计的发展情况进行全面、系统地梳理，重点介绍了美国股票期权会计处理的两个准则：apb第25号意见书和fasb第123号公告，并分析了美国期权会计处理所面临的挑战，从而把握会计准则的发展趋势，为我所用；采用线性回归及f检验，对我国上市公司当前股票期权及其涉及的会计处理和披露问题进行实证分析，并提出了会计处理方法的改进设想；在把握期权会计现状、剖析成因的基础上，探讨了完善我国股票期权会计的有关政策建议，提出了应借鉴国际惯例制定中国股票期权会计准则、加快相应配套政策制定、加强期权会计监督管理以及建立完善期权会计信息披露制度等相关内容。 - this article is based on the fundamental principle of option accounting combined with the current state of china, and the analysis and comparison of different viewpoints of foreign and domestic scholars, to form a personal opinion about china's executive stock option . this article relies on the different perspective of executive stock option management, qualitative analysis, and collection of problems and difficulties encountered during actual operation, to discuss the implementation of china's executive stock option
本文依据期权会计的基本理论,结合我国实情,并对国内外学者的不同观点进行分析比较,提出建立我国经理人股票期权会计的个人意见。本文重点通过比较不同经理人股票期权会计的处理方法、分析各种方法的优劣以及揭示实际操作过程中遇到的困难和问题,来探寻我国经理人股票期权会计的实施之路。
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