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exercising price
相关语句
  行权价
     This paper described the process of development, design, implement through the origination, background, external situation and internal characteristic of stock option. It studied the essential factors of stock option ,such as exercising price, exercising period, etc.
     本文通过研究股票期权激励机制的起源、理论背景、国外发展状况、我国目前的实施现状及特点等,力图勾勒出股票期权激励制度发展及设计、实施过程的大致的轮廓,并着重研究了股票期权激励机制的行权价、行权期等设计要素。
短句来源
  “exercising price”译为未确定词的双语例句
     Second, the legal problems in exercising include the exercising price, the adjusting of the exercising price, the forbidding transference of stock option, the postpone and ending of stock option etc.
     股票期权的行权方面的一些法律问题,包括行权价格的确定、行权价格的调整、行权的时机、行权方式以及股票期权的转让、延迟和终止等问题;
短句来源
     According to the problems existing in the current situation of domestic and international enterprises, the paper chose three key elements: source of underlying stocks, grant target of stocks, the exercising price of stocks to analyse separately.
     根据股票期权计划的实施中存在的问题,作者选取标的股票的来源、股票期权发放对象以及股票期权授予价格三个要素,进行了博弈分析。
短句来源
     According to the normative approach of accounting theory on the basis of the American financial structure, this article holds that the necessity of recording ESO in financial statement can be recognized, and that ESO should be recognized as cost on the first day when the exercising price and amount are determined.
     根据基本的会计理论和美国的财务会计的概念,可以确认,经理人股票期权应加以确认,并应确认为费用,而且在股权数和行权价格能够确定的第一日期确认经理人股票期权。
短句来源
  相似匹配句对
     On the Price of Knowledge
     论知识的价格
短句来源
     PRICE DIFFERENCE
     谈国内价格与国际价格的离差
短句来源
     The author's opinion is the condition of exercising preemptive right-equal conditions,shall include the equal numbers as well as the equal price.
     作者从立法本意和法理角度进行分析得出 ,股东行使优先购买权的条件———同等条件 ,应既包括同等价格又包括同等数量 ,股东不能对欲让股权中的部分行使优先购买权。
短句来源
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This paper, through introducing the concept of non-arbitrage prices for security pricing, gives an upper bound of the option's nonarbitrage price when we only know the present price of the stock, the interest rate, the exercise price, the expire date and the lower bound of the stock price at expire date. As an application of this conclusion, arbitraging behaviors are designed when the market price of the option is out of the upper bound of the option's nonarbitrage price....

This paper, through introducing the concept of non-arbitrage prices for security pricing, gives an upper bound of the option's nonarbitrage price when we only know the present price of the stock, the interest rate, the exercise price, the expire date and the lower bound of the stock price at expire date. As an application of this conclusion, arbitraging behaviors are designed when the market price of the option is out of the upper bound of the option's nonarbitrage price.

本文介绍了有价证券的非套利价格概念,并在已知现在的股票价格、利率、执行价格和到期日以及该时刻股票价格的下界时,给出了选择权非套利价格的上界。作为该结论的应用,本文就选择权的市场价格高于非套利价格的上界为例,设计了一个套购行为的实例。

The paper investigates two problems i.e.when to keep accounts and how to keep accounts for stock options. It presents SEC's and FASB's viewpoints and policies, and illustrates the FASB No.123 detailed rules. The author's conclustions are: 1.the stock option plans for domestic companies should not be kept into accounts at grant date, but at vest date. For companies going to be listed overseas, it is different; 2.the unlisted companies should evaluate their companies'value before issuing stock options in order...

The paper investigates two problems i.e.when to keep accounts and how to keep accounts for stock options. It presents SEC's and FASB's viewpoints and policies, and illustrates the FASB No.123 detailed rules. The author's conclustions are: 1.the stock option plans for domestic companies should not be kept into accounts at grant date, but at vest date. For companies going to be listed overseas, it is different; 2.the unlisted companies should evaluate their companies'value before issuing stock options in order to make option exercise prices and avoid huge compensation costs; 3.it should be avoided to grant employees options at low prices; 4.the fix stock options are preferable from the accounting point.

本文主要研究了股票期权计划应在何时进行会计反映、股票期权计划应如何进行会计反映两个问题。介绍了美国SEC和FASB的观点和政策 ,并举例阐述了FASB1 2 3的具体的股票期权会计记录方法。笔者的结论是 :1 对于国内企业开展股票期权计划 ,不应在赠予期权时即入账 ,而应在期权行权时入账。但对于准备境外上市的公司 ,则应遵循境外会计制度规定。 2 企业尤其是非上市企业应在对公司价值进行评估后 ,确定股票期权的行权价 ,以避免运用Black Scholes模型计算的期权待摊费用需要摊销。 3 避免低价赠予员工股票期权。 4 从会计处理上考虑应优先选择固定股票期权计划。

The application of stock options need a efficient stock market, but the China stock market is weak efficient,stock price can not link with the performance of company,so fixed exercise price of stock options should not be modified, the paper points out a coefficient k according to stock market index.

基于激励机制的股票期权的运用需要强有效性股市的支持 ,我国股市存在弱有效性 ,股价是企业绩效、外部政治经济因素和投机行为的多元函数 ,不能敏捷的反应企业绩效 ,在股市大幅波动时 ,约定价格定值化使股票期权失去激励意义 ,对约定价格定值化的定价方案提出挑战 ,本文针对股市弱有效性对股票期权造成的影响 ,对定值化约定价格提出了修正方案。

 
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