share-based compensation expense 会计方法

同学你好，题目说资产负债表的资产比负债和Euqity相加要大，不平衡了， 不平衡的金额正好是share based compensation expense这么多的金额，问应该怎么做才能平衡？

资产负债表记账平衡的时候是需要始终用到两个科目一起记账的。而share based compensation在确认I/S表的费用的时候，还需要在Equity项目下的share based compensation reserve里增加一项

而A选项就是粉色的这个意思了，如果把忘了加上的这个reserve再加上，那equity就会变大，就可能使B/S平衡

解析中说的“The offsetting entry to share-based compensation expense is to share-based compensation reserve”的意思就是share based compensation expense的会计记账的另一边的对等的记账科目就应该是equity 下面的share based compensation reserve