[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fRQ0W-QobULWB8yCexqeS5FLISR4SUQf0_BchuuE2K_g":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":68},[],"2023-09-10 11:29:42",96695283,[8,9,10,11],"管理费用","制造费用","生产成本","研发支出",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},8,"06c463cf04b37496463e366f8ccf0e9d","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F10f3ae30a79583f1c2c28fe883cdb298.png","高级财务会计","1b890eb02512494cb5e4037940095ae2","股份支付会计","对于以权益结算的股份支付,企业在等待期内的每个资产负债表日,按授予日权益工具的公允价值,将当期取得的服务计入下列那些相关科目( )",[21,32,41,50,59,69,75,78],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],96695272,[25,26,27,28],"股份支付协议获得批准的日期","可行权条件得到满足的日期","可行权条件得到满足,职工和其他方具有从企业取得权益工具或现金的权利的日期","职工和其他方行使权利、获取现金或权益工具的日期","股份支付授予日是指( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],96695275,[36,37,38,39],"股票期权","限制性股票","现金股票增值权","管理层持股","以现金结算的股份支付是指( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],96695277,[45,46,47,48],"1","2","3","4","按规定,用于期权激励的股份支付协议,应在行权日与出售日之间设立禁售期,其中国有控股公司的禁售期不得低于几年( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],96695279,[54,55,56,57],"负债的公允价值","负债的账面价值","负债在授予日的公允价值","负债在行权日的公允价值","对于以现金结算的股份支付,应当按照企业承担的股份或其他权益工具为基础计算确定的什么计量( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":68},[],96695281,[63,64,65,66],"授予环节","等待可行权环节","行权环节","出售环节","股份支付通常涉及以下几个主要环节( )",1,{"answer":70,"createTime":5,"id":71,"options":72,"question":74,"source":30,"type":68},[],96695282,[37,36,73,38],"模拟股票","以现金结算的股份支付包括( )",{"answer":76,"createTime":5,"id":6,"options":77,"question":19,"source":30,"type":68},[],[8,9,10,11],{"answer":79,"createTime":5,"id":80,"options":81,"question":86,"source":30,"type":68},[],96695285,[82,83,84,85],"企业前景条件","服务期限条件","业绩条件","企业环境条件","股份支付中通常涉及可行权条件,可行权条件包括( )"]