EPISODE · Jun 3, 2026 · 18 MIN
中级会计实务 股份支付11 现金结算转权益结算
【本期主题】 拆解现金结算修改为权益结算的半路改规则——修改日公允价值重新锚定、旧负债决绝冲销、差额直接惩罚当期利润的"违约重签"逻辑，以及后三年固定利率式的平稳回归。【核心案例】 500人现金增值权4年服务，第一年确认12.5万负债，第二年改为发股票+延至5年，新公允价值16元如何算出32万资本公积？12.5万负债与32万权益间的19.5万差额为何直接吃掉利润？后三年每年16万固定费用的"房贷利率转换"机制？
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中级会计实务 股份支付11 现金结算转权益结算
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