2019年注册会计师考前要点分析、难点讲解汇总,专题五股份支付

1、专题五股份支付目录01考情分析02 词汇归纳总结03重点、难点讲解04 同步系统训练考情分析随着各公司股权激励机制的推行，股份支付的会计处理成为近年考试的热点。 从历年专业阶段考试情况来看，主要会考查两种股份支付方式下对报表项目的影响，具有一定的综合性。在复习时应重点把握权益结算的股份支付和现金结算的股份支付以及集团 内股份支付的处理。词汇归纳总结权益结算的股份支付equity-settled share-based payment行权exercise the right等待期waiting period资产负债表日balance sheet date可行权权益工具vested equity

2、instrument"日grant date行权日vesting date现金结算的股份支付cash-settled share-based payment承担负债assume liability结算日settlement date集团股份支付group share-based payment结算企业settlement entity接受服务企业entity receiving service股本/资本溢价share / capital premium重点、难点讲解考点一：权益结算的股份支付的确认和计量recognition and measurement of equity-set

3、tled share-based payments以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。the equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.授予后立即可行权的换取职工服务的权益结算的股份支付，应当在授予日按照权益工具的公允价值计入相关成本或费用，相应增加资本公积(股本溢价)。for an equ

4、ity-settled share-based payment in return for services of employees, which can be exercised immediately after the grant, the fair value of the equity instruments shall, on the date of the grant, be recorded into the relevant costs or expenses and the capital reserve(share premium ) shall beincreased

5、 accordingly.完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算 的股份支付，在等待期内的每个资产负债表日，应当以对可行权权益工具数量的最佳估计为基础，按照权益工具授予日的公允价值，将当期取得的服务计入相关成本或费用和 资本公积(其他资本公积)。for an equity-settled share-based payment in return for services of employees which can be exercised via completing service within the waiting period or achievin

6、g regulated performance, on each balance sheet date within waiting period, the service obtained should be charged into relevant cost or expense and capital reserve (other capital reserve ) basing on the best estimate of volume of exercisable equity instruments according to the fair value of equity i

7、nstruments on grant date.企业在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。an enterprise shall, after the vesting date, make no adjustment to the relevant costs or expenses as well as the total amount of the owner' s equitywhich has been recognized.回购股份进行股权激励的会计处理：accounting treatment of employees share optio

8、n incentive by share repurchase回购股份时，借：库存股(回购股份的全部支出)贷：银行存款when share repurchasedr: treasury stock (all expenditure incurred when the stocks are repurchased )cr： cash in bank同时，在备查簿中登记。it should be recorded into memorandum book at the same time.在每个资产负债表日按照最彳估计数，确认成本费用 ：借：成本费用类科目贷：资本公积一一其他资本公积at ever

9、y balance sheet date, according to the best estimation amount, recognize the cost and expense:dr: cost and expense accountcr ： capital reserve other capital reserve满足条件行权时，借：银行存款(企业收到的股票价款)资本公积一一其他资本公积(累计确认额)贷：库存股(回购的库存股成本)资本公积一一股本溢价(差额)dr: cash in bank (the stock price received by the company )capi

10、tal reserve other capital reserve (accumulated amount recognized )cr： treasury stock (cost of repurchased treasury stock )capital reserve share premium (balance figure )对于换取其他方服务的股份支付，企业应当以股份支付所换取的服务的公允价值计 量。企业应当按照其他服务在取得日的公允价值， 将取得的服务计入相关资产成本或费 用。for share-based payment of exchanging services from

11、other party,enterprise should measure it at fair value of the services exchanged by the share-based payment. according to the fair value of other services at the acquisition date, the services obtained should be recorded into expense or cost of relevant asset.如果其他方服务的公允价值不能可靠计量，但权益工具的公允价值能够可靠计量时，企业应

12、当按照权益工具在服务取得日的公允价值，将取得的服务计入相关资产成本或费用。if the fair value of the services of other party could not be reliably measured, but the fair value of equity instrument could be measured reliably, enterprise should record the services obtained into expense or cost of relevant asset based on the fair value of t

13、he equity instrument at the acquisition date of the service.考点二：现金结算的股份支付的确认和计量recognition and measurement of cash-settled share-based payment以现金结算的股份支付，应当按照企业承担的以股份或其他权益工具为基础计算确 定的负债的公允价值计量。a cash-settled share-based payment shall be measured in accordance with the fair value of liability assumed b

14、y the enterprise which is calculated and recognized based on the shares or other equity instruments.授予后立即可行权的现金结算的股份支付， 应当在授予日以企业承担负债的公允价 值计入相关资产成本或费用，相应增加负债，并在结算前的每个资产负债表日和结算日 对负债的公允价值重新计量，将其变动计入损益。for a cash-settled share-based payment instruments, the right exercised immediately after the grant,

15、the fair value of the liability assumed by the enterprise shall, on the date of the grant, be recorded into the relevant asset costs or expenses, and the liabilities shall be increased accordingly. and the fair value of the liabilities should be remeasured at each balance sheet date before settlemen

16、t and at the settlement date, with the changes of fair value be recorded into profit or loss.完成等待期内的服务或达到规定业绩条件以后才可行权的现金结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权情况的最佳估计为基础， 按照企业承担 负债的公允价值金额，将当期取得的服务计入相关资产成本或当期费用， 同时计入负债， 并在结算前的每个资产负债表日和结算日对负债的公允价值重新计量，将其变动计入损血0for a cash-settled share-based payment in return f

17、or services of employees which can be exercised via completing service within the waiting period or achieving regulated performance, on each balance sheet date within waiting period, the service obtained should be charged into relevant asset cost or expense of current period and recorded in liabilit

18、y simultaneously basing on the best estimate of vesting situations according to the fair value of liability assumed by the enterprise. and the fair value of the liabilities should be remeasured at each balance sheet date before settlement and at the settlement date, with the changes of fair value be

19、 recorded into profit or loss.企业应当在相关负债结算前的每个资产负债表日以及结算日，对负债的公允价值重新计量，将其变动计入当期损益。an enterprise shall, on each balance sheet date prior to the settlement of the relevant liabilities and on settlement date, re-measure the fair values of the liabilities and record the changes into the current profits a

20、nd losses.考点三：集团股份支付的处理accounting treatment of group share-based payments企业集团（由母公司和其全部子公司构成）内发生的股份支付交易，应当按照以下 规定进行会计处理：share-based payment transactions which occur within the group（parentcompany and all its subsidiaries ） should follow the accounting treatments below:（一）结算企业以其本身权益工具结算的，应当将该股份支付交易作为权

21、益结算的 股份支付处理；除此之外，应当作为现金结算的股份支付处理。if the settlement enterprise settles by its own equity instruments, such share-based payment transaction should be treated as an equity-settled share-based payment; beside this, it should be treated as a cash-settled share-based payment.结算企业是接受服务企业的投资者的，应当按照授予日权益工具的公

22、允价值或应承 担负债的公允价值确认为对接受服务企业的长期股权投资，同时确认资本公积（其他资本公积）或负债。if the settlement enterprise is the investor of the enterprise receiving services, the long-term equity investments in the enterprise receiving the services should be recognized at the fair value of the equity instruments or the fair value of the

23、liability undertaken by the enterprise on the date of thegranting, and capital reserves(other capital reserves ) or liabilities should berecognized at the same time.(二)接受服务企业没有结算义务或授予本企业职工的是其本身权益工具的，应当 将该股份支付交易作为权益结算的股份支付处理；if the enterprise receiving the services has no obligation to settle the sha

24、re-based payment transaction, or the awards granted to its employees are its own equity instruments, such share-based payment transaction should be treated as equity-settled share-based payment;接受服务企业具有结算义务且授予本企业职工的是企业集团内其他企业权益工具 的，应当将该股份支付交易作为现金结算的股份支付处理。if the enterprise receiving the services has

25、 obligation to settle theshare-based payment transaction, and the awards granted to its employees are equity instruments of other enterprise in the group, such share-based payment transaction should be treated as cash settled share-based payment.同步系统训练【例题1 综合题】a公司为一上市公司。2016年1月1日，公司向其20名管理 人员每人授予20万

26、份股票期权，这些职员从2016年1月1日起在该公司连续服务3 年，即可以4元每股的价格购买20万股a公司股票，从而获益。公司估计该期权在授 予日的公允价值为15元。(1) 2016年末，有2名职员离开a公司，a公司估计未来有2名职员离开；(2) 2017年末，有1名职员离开a公司，a公司估计未来没有职员离开；同时 股东大会决定由原授予20万份股票期权修改为10万份，并以现金补偿尚未离职的管 理人员3 000万元。(3) 2018年末，无职员离开公司。要求：根据上述条件，不考虑其他因素，编制 a公司与股份支付有关的会计分录【答案】(1) 2016 年末：at the end of 2016:借：

27、管理费用1 600 (2022) x20 x15 x1/3 贷：资本公积一一其他资本公积1 600dr： administrative expenses (20 2 2) x20x15x1/3" 600cr： capital reserve other capital reserve1 600(2) 2017 年末：at the end of 2017:其中的10万份正常确认成本费用：借：管理费用(20 21 0) x10x15 x2/3 -800 900贷：资本公积一一其他资本公积900for the 0.10 million shares , the expenses should be recognized normallydr: administrative expenses900cr： capital reserve other capital reserve900减少的10万份作为加速可行权处理，确认剩余等待期内的全部费用：the reduced 0.10 million shares should be treated as acceleratedexercisable rights, and all the expenses