NO.PZ202401310100000405
问题如下：
Compared to the reported 20X3 financial statements, if Terra Mercado had used the 20X1 volatility assumption to value its employee stock option grants, it would have most likely reported higher:
选项：
A.
net income.
B.
operating expense.
C.
accrued compensation liability.
解释：
B is correct. A higher volatility assumption increases the value of the stock option
and thus the compensation expense, which, in turn, reduces net income. There is
no associated liability for equity-settled stock options.
请问？C选项是什么意思？
