[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fH0d2MZ8H4ScOTCR9l8NS-Ujytq8f2CIZe4vPXgaPm-A":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-03-09 19:45:36",178713839,[8,9,10,11],"现金结算的股份支付,应按授予日权益工具的公允价值计量","无论是权益结算的股份支付,还是现金结算的股份支付,在等待期内的每个资产负债表日,根据职工人数变动情况等后续信息修正预计可行权权益工具数量","权益结算的股份支付,应按授予日权益工具的公允价值计量","现金结算的股份支付,应按资产负债表日当日权益工具的公允价值重新计量",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},10,"8feb91fab792fa7b8a6645c7a9cc1e1b","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F31fffd9b1ab8ed93a1abd0aec5eb6142.jpg","高级财务会计2024-2025（2）","work_40440691","股份支付","除授予日立即行权外,对股份支付的价值确定方法,不正确的是( ).A.权益结算的股份支付,应按授予日权益工具的公允价值计量 B.现金结算的股份支付,应按资产负债表日当日权益工具的公允价值重新计量 C.现金结算的股份支付,应按授予日权益工具的公允价值计量 D.无论是权益结算的股份支付,还是现金结算的股份支付,在等待期内的每个资产负债表日,根据职工人数变动情况等后续信息修正预计可行权权益工具数量",[21,32,41,50,59,62,72,82,90,95],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],178713835,[25,26,27,28],"对于权益结算的股份支付,企业应在行权日根据行权情况,确认股本和股本溢价,同时结转等待期内确认的资本公积(其他资本公积)","对于现金结算的股份支付,企业在可行权日之后不再确认成本费用增加,负债(应付职工薪酬)公允价值的变动应当计入当期公允价值变动损益","对于权益结算的股份支付,如果全部或部分权益工具未被行权而失效或作废,应在行权有效期截止日将其资本公积(其他资本公积)冲减成本费用","对于权益结算的股份支付,在可行权日之后不再对已确认的成本费用和所有者权益总额进行调整","对股份支付可行权日之后的会计处理方法不正确的是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],178713836,[36,37,38,39],"如果修改减少了授予的权益工具的数量,不作任何处理","企业仍应继续对取得的服务进行会计处理,如同该变更从未发生","如果修改减少了授予的权益工具的公允价值,企业应当继续以权益工具在授予日的公允价值为基础,确认取得服务的金额,而不应考虑权益工具公允价值的减少","如果修改减少了授予的权益工具的数量,企业应当将减少部分作为已授予的权益工具的取消来进行处理","如果企业以减少股份支付公允价值总额的方式或其他不利于职工的方式修改条款和条件,表述不正确的是( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],178713837,[45,46,47,48],"资本公积","公允价值变动收益","管理费用","营业外支出","对于以现金结算的股份支付,可行权日后相关负债公允价值发生变动的,其变动金额应在资产负债表日计入财务报表的项目是( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],178713838,[54,55,56,57],"对于换取职工服务的股份支付,企业应当按照权益工具在授予日的公允价值,将当期取得的服务计入相关资产成本或当期费用,同时计入资本公积中的其他资本公积","对于授予后立即可行权的换取职工提供服务的权益结算的股份支付,应在授予日按照权益工具的公允价值计量","对于换取职工服务的股份支付,企业应当按在等待期内的每个资产负债表日的公允价值计量","应按授予日权益工具的公允价值计量,不确认其后续公允价值变动","关于权益结算的股份支付的计量,下列说法中错误的是( )",{"answer":60,"createTime":5,"id":6,"options":61,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":30,"type":71},[],178713840,[66,67,68,69],"以权益结算的股份支付,应当根据授予日权益工具的公允价值进行计量","以权益结算的股份支付是企业为获取服务以股份或其他权益工具作为对价进行结算的交易","以权益结算的股份支付,在可行权日之后不再对已确认的成本费用和所有者权益总额进行调整","现金结算的股份支付,在可行权日之后不再对已确认的成本费用和负债进行调整","下列有关股份支付的说法中,正确的有( )",1,{"answer":73,"createTime":5,"id":74,"options":75,"question":81,"source":30,"type":71},[],178713841,[76,77,78,79,80],"以权益结算的股份支付,应按资产负债表日权益工具的公允价值重新计量","以权益结算的股份支付,应按授予日权益工具的公允价值计量,不确认其后续公允价值变动","以现金结算的股份支付,应按授予日权益工具的公允价值计量,不确认其后续公允价值变动","无论是以权益结算的股份支付,还是以现金结算的股份支付,均应按资产负债表日权益工具的公允价值重新计量","以现金结算的股份支付,应按资产负债表日权益工具的公允价值重新计量","关于股份支付的计量, 下列说法中正确的有( )",{"answer":83,"createTime":5,"id":84,"options":85,"question":88,"source":30,"type":89},[],178713842,[86,87],"正确","错误","在会计上,无论已授予的权益工具的条款和条件如何变更,甚至取消权益工具的授予或结算该权益工具,企业都应至少确认按照所授予的权益工具在授予日的公允价值来计量获取的相应服务,除非因不能满足权益工具的可行权条件(除市场条件外)而无法可行权.( )",3,{"answer":91,"createTime":5,"id":92,"options":93,"question":94,"source":30,"type":89},[],178713843,[86,87],"企业在等待期内取消或结算了所授予的权益工具(因未满足可行权条件而被取消除外),应立即确认原本应在剩余等待期内确认的金额.( )",{"answer":96,"createTime":5,"id":97,"options":98,"question":99,"source":30,"type":89},[],178713844,[86,87],"企业授予职工的权益结算的股份支付和现金结算的股份支付,都构成企业人工成本的一部分.( )"]