为什么B错？

NO.PZ202401310100000502 问题如下 Your colleague is builng financistatement anscountecash flow mols for a company anhaskeyou review their moling cisions with respeto the subjecompany’s post-employment anstock-basecompensation plans. Your colleague’s balansheet is imbalance with assets exceeng totliabilities anequity the same amount share-basecompensation expense, even though share-basecompensation is correctly aebain the reconciliation of net income to cash flow from operating activities on the statement of cash flow. Your colleague hmost likely forgotten to: A.a share-basecompensation expense to equity. B.subtrashare-basecompensation expense from equity. C.subtrathe fair value of share-baseawarsettlements from equity. A is correct. The offsetting entry to share-basecompensation expense is toshare-basecompensation reserve, account in equity. Ignoring this results inexpense whicreases retaineearnings without a crease in asset orincrease in a liability, thus causing imbalance. 这道题的背景是什么？是在vesting perio间，资产负债表摊销；还是settlement te

NO.PZ202401310100000502 问题如下 Your colleague’s balansheet is imbalance with assets exceeng totliabilities anequity the same amount share-basecompensation expense, even though share-basecompensation is correctly aebain the reconciliation of net income to cash flow from operating activities on the statement of cash flow. Your colleague hmost likely forgotten to: A.a share-basecompensation expense to equity. B.subtrashare-basecompensation expense from equity. C.subtrathe fair value of share-baseawarsettlements from equity. A is correct. The offsetting entry to share-basecompensation expense is toshare-basecompensation reserve, account in equity. Ignoring this results inexpense whicreases retaineearnings without a crease in asset orincrease in a liability, thus causing imbalance. 这道题考点在原版书哪里？