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CFA一定过! · 2025年02月11日

A的表述share-based compensation expense

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NO.PZ202401310100000502

问题如下:

Your colleague’s balance sheet is imbalanced, with assets exceeding total liabilities and equity by the same amount as share-based compensation expense, even though share-based compensation is correctly added back in the reconciliation of net income to cash flow from operating activities on the statement of cash flow. Your colleague has most likely forgotten to:

选项:

A.

add share-based compensation expense to equity.

B.

subtract share-based compensation expense from equity.

C.

subtract the fair value of share-based award settlements from equity.

解释:

A is correct. The offsetting entry to share-based compensation expense is to

share-based compensation reserve, an account in equity. Ignoring this results in

an expense which decreases retained earnings without a decrease in an asset or

increase in a liability, thus causing an imbalance.

这题我排除法选对了,但A的表述,add share-based compensation expense to equity. 我只是确认下,A项目表述用“expense” 这个词是对的吗?为什么不是表述成reserve?我理解expense应该是个IS表科目吧?

1 个答案

王园圆_品职助教 · 2025年02月12日

同学你好,我们做账的时候是有借和贷两个方向的科目需要记录的

I/S表下确认的share-based compensation expense最终会通过retained earnings的方式进入equity,并且作为费用会减少equity

所以作为记账平衡,就还需要有share-based compensation reserve这个也属于equity的科目增加相同的金额,从而使equity变多

这样才能达到记账平衡B/S平衡

add share-based compensation expense to equity——这里想要强调的是share-based compensation reserve增加的金额就正正好等于share-based compensation expense的金额,A选项想要表达的就是这个意思,所以A说的没有错哦


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