中级实务考试分析：第十章股份支付考点与题型分布.pdfVIP

Chapter10Share

Payment

【ExaminationAnalysis】

Thischapterhasbeenmainlytestedintheformofobjectivequestionsintheexamsinthepastthreeyears.Themaintestfocusisthe

conceptofshare-basedpaymentanditsaccountingtreatment.Thequestiontypes,scores,andtestpointdistributionofthischapter’s

examsinthepastthreeyearsareasshowninthetablebelow:

Questiontype201220112010考点

(1)Accountingtreatmentofequity-settledshare-basedpayment;

Multiplechoicequestion1question1point1

question1point1question1point(2)Accountingprincipforcash-settledshare-basedpayments

Multiplechoicequestion1question2points--Accountingcharacteristicsof

share-basedpayment

(1)Determinewhethertheaccountingtreatmentprincipleofshare-basedpaymentonthegrantdateiscorrector

TrueorFalse-1question1point1question1incorrect;

point(2)Share-basedpaymentforrepurchasingstocksforequity

settlement

Total2questions3points2questions2points2—

questions2points

【Content

Introduction】

【Content

exnation】