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Captain America · 2024年03月19日

请问C选项是什么意思?

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NO.PZ202401310100000405

问题如下:

Compared to the reported 20X3 financial statements, if Terra Mercado had used the 20X1 volatility assumption to value its employee stock option grants, it would have most likely reported higher:

选项:

A.

net income.

B.

operating expense.

C.

accrued compensation liability.

解释:

B is correct. A higher volatility assumption increases the value of the stock option

and thus the compensation expense, which, in turn, reduces net income. There is

no associated liability for equity-settled stock options.

请问?C选项是什么意思?

1 个答案

王园圆_品职助教 · 2024年03月19日

同学你好。C选项就是凑答案的,你看英文解释的最后一句”There is no associated liability for equity-settled stock options.“

员工股权激励对应的是Equity下的I/S下的expense科目以及Equity 下的paid-in capital或类似科目,根本和负债无关

C说的是类似于“应付职工薪酬”这样的负债科目,但是和本题无关。

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