EPISODE · May 29, 2026 · 12 MIN
中级会计实务 股份支付06 回购股份股权激励账务
【本期主题】 拆解回购股份进行职工期权激励的完整账务——定海神针（权益结算定性）、市场扫货（库存股备查登记）、漫长发酵期（授予日价格锁定/存钱罐模型）、终极对冲（四行分录完美闭环）。【核心案例】 花真金白银回购为何不是现金结算？库存股为何是所有者权益背抵科目而非资产？等待期不受股价波动影响只按授予日价格记账的原理？行权时"存钱罐砸碎+抽屉清空"的四步对冲如何产生股本溢价？无偿授予时哪个借方科目消失？
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中级会计实务 股份支付06 回购股份股权激励账务
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