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Jccc · 2025年06月23日

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NO.PZ2023081403000087

问题如下：

Q. Assume ABC Company, a fictional company provides the following disclosure about its stock compensation plans:

“The average fair value of shares granted was USD20.86, USD16.42, and USD17.80 in 2021, 2020, and 2019 respectively.” If the company granted 18,000 shares, with a three-year vesting period in 2021, what is the annual compensation expense for the 2021 shares granted?

选项：

A.USD125,160

B.USD339,480

C.USD375,480

解释：

The correct answer is A, calculated as follows: 18,000 shares × by average fair value at grant date of USD20.86 = USD375,480 total compensation. Divide this amount by the three-year vesting period, and the result is USD125,160 annual compensation expense.

2019和2020年grant的 compensation也是3年的vest，在2021年时也没到期，为什么只给2021年grant的/3，另外两年的不考虑

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王园圆_品职助教 · 2025年06月23日

同学你好，因为题目问的就是针对2021年当年grant的shares的compensation expense而是2021年一共要确认多少和股权激励相关的share-based compensation expense，你再仔细看下题目问题的内容——” what is the annual compensation expense for the 2021 shares granted“

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