完善股票期权会计核算的建议.pdfVIP

!#$ !# !# $% $ !# $%’()*+,- 012 rot ’;1t - /65+6 N -. /34, 56789:;=$%’?/@ ABCDEF :GHIJCKLMN$%OPQRST U$%’@VWX CY$%Z[\%]\^ _‘abcde?fOF :;=$%’ ghTUij Ckl m;=nopq@p rCs tuvw@Ox Cy=z{|‘} ~F :;=$%s 012 /;= =$%’ +,-. -. ! #$%’()*+, % ’()*+,-./0123456789 :’;/=?@*+,-/ .AB2C :DEF.’;/=1 G H!#$ IJK ’/=LM H%# NOPQRC*+,-/= S TUVWX ’/Y=LM H%’ N()*+ ZRC.[ ,- \]^_ ‘abcd %’,- N:X ’ef/=LM H.%#$ NgX ’’higjkl :m /00- Zno.[ (,1 \pq ra bcd #.%#(,1 N:stuv*+,-/01 .wPxyz{| :}st{|~*+,- s/1 : Jp ! #%’$,- $%’()*** +,-./ H( N*+,-/ S %’$,- 2C :*+,- / S y*+,--m*+ : :*+,- : *+,- :W-m*+ :/ :, *+,-. / r/ *+ 2 - N!*+,- :?/ *+=P1/ ‘, I*+,-/ . %’$,- 2C :*+,-/ :absCl .[9 / 9M .*+ *+,--M m*+p*+ C ‘1 I*+,- %’$,- 2C :pm*+,-M~f.9, S / 7 :*+,-/CJs S C*+,-/W T :QZ2C *+- :Ma*+ av lM@*+,-- : / S C *+,--Cmm : :7!# : a7$%/01 -m* :=Q :’*+,-(W)alf, *-l :+,* S *+,-/2C -*+.m/M+ f01 : Ma*+ lM@*+,-- 2 : 7/ S %’$,- 2C3345b678|91b :pa+/Z:;Q*+,- / 9 *+,-=WO?/ @8A~ *+,-/ M*+,-ABB 7M m/ , Cp~Df*+,-= S 3/ *+,-JEF GH9 :}91b : - 7C :7$%/01 SI/,; :a* :@-J%/ :/JKL,- SalM/ ,;@ aU/ NOaPO :Q,% :RS/ -TUN :+VWb f, S- l :+,-,* S *+,-/ @:XY423/012C :Z!9[\] r/ N^_*+ ,- S m*+,-p9‘,a=bR :*+,--, cUAW :,-(Wdep* fg @h : @%/ :ij*+,-klm S r+ Nno C*+,-- :}*+,-g;pq :}\rstx : uo\]S r4 N@ CJ*+,-v7 /01 :\r wx9yx S}zv CJ*+,- {ef Nij |x :}n/~ J r5 NM9/,;F$@,-#%TU S /# :*+ :} :$@,-#%TU :/01 |4 :O/~ Qdc r/0--2 N: :) :ot ’;1t ! !# $ %’()*+,-./01 !#$%’()* +,-./012 345 +6789:;=?3@AB ! #!#!$% $%’()*+++,-./0 CD #’(%) EF3GH +#!