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证监会经典案例收尾,股份支付学习笔记王炸合集来啦!

  • 2026-02-07 13:23:51
证监会经典案例收尾,股份支付学习笔记王炸合集来啦!

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股份支付——第九篇
不知不觉间股份支付学习笔记已经更新了九期，删繁就简最重要的内容还是“一次授予分期行权，每个资产负债表日应该确认的成本费用”、限制性股权期权授予日、解锁日的两笔会计处理，都得掌握、会做。最后一期就跟着小意用一个经典案例来一次完美收官，把股份支付这些重点内容重新来一次回顾复盘吧。
案例取自《企业会计准则实务应用精解：会计科目使用+经济业务处理+会计报表编制》，是一本会计人学习和实操的“葵花宝典”，强烈推荐给大家！

（文章结尾处，我会附上1-8期的笔记链接及图文合集，感兴趣的伙伴可以点击查看）

SIMPLICITY

综合案例、强化记忆

"一次授予，分期行权"的限制性股票股权激励

具体案例内容如下：

1-8期图文合集

← 左右滑动查看各期精彩内容 →

1-8期笔记链接，想看哪期点哪期

‍‍CPA股份支付学习笔记（一）

通俗易懂又好记！CPA股份支付学习笔记（二）

CPA通关不是梦，秒懂股份支付学习笔记（三）

CPA福利在这儿！股份支付，就这么简单！（四）

CPA通关不是梦，简单点—现金结算股份支付案例（五）

保你看得懂！限制性股票股权激励会计处理（六）

全考点覆盖！一个例题讲透限制性股票股权激励会计处理（七）

取消、作废or职工自动退出……股份支付咋作会计处理？（八）

好了~今天先到这里~大脑已宕机~补充能量去了！喜欢我的文章，点点赞、点点再看和关注，让更多小伙伴看到，感恩有你！

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  1. CONNECT:[ UseTime:0.000896s ] mysql:host=127.0.0.1;port=3306;dbname=no_67808;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001506s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000641s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000539s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001257s ]
  6. SELECT * FROM `set` [ RunTime:0.000470s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001243s ]
  8. SELECT * FROM `article` WHERE `id` = 463873 LIMIT 1 [ RunTime:0.003818s ]
  9. UPDATE `article` SET `lasttime` = 1770469075 WHERE `id` = 463873 [ RunTime:0.020756s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000628s ]
  11. SELECT * FROM `article` WHERE `id` < 463873 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000918s ]
  12. SELECT * FROM `article` WHERE `id` > 463873 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000963s ]
  13. SELECT * FROM `article` WHERE `id` < 463873 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.002856s ]
  14. SELECT * FROM `article` WHERE `id` < 463873 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.002958s ]
  15. SELECT * FROM `article` WHERE `id` < 463873 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.001404s ]
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