1、2022 年注册会计师会计英语 专题五 股份支付2022 年注册会计师会计英语 专题五 股份支付 第 1 页 目 录目 录 01 考情分析 02 词汇归纳总结 03 重点、难点讲解 04 同步系统训练 考情分析考情分析 随着各公司股权激励机制的推行，股份支付的会计处理成为近年考试的热点。从历年专业阶段考试情况来看，主要会考查两种股份支付方式下对报表项目的影响，具有一定的综合性。在复习时应重点把握权益结算的股份支付和现金结算的股份支付以及集团内股份支付的处理。词汇归纳总结词汇归纳总结 权益结算的股份支付 Equity-settled share-based payment 行权 Exercise
2、 the right 等待期 Waiting period 资产负债表日 Balance sheet date 可行权权益工具 Vested equity instrument 授予日 Grant date 行权日 Vesting date 现金结算的股份支付 Cash-settled share-based payment 承担负债 Assume liability 结算日 Settlement date 集团股份支付 Group share-based payment 结算企业 Settlement entity 接受服务企业 Entity receiving service 股本/资本溢
3、价 Share/Capital premium 重点、难点讲解重点、难点讲解 考点一：权益结算的股份支付的确认和计量 考点一：权益结算的股份支付的确认和计量 Recognition and Measurement of Equity-settled Share-based Payments 以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。The equity-settled share-based payment in return for employee services shall be measured at the fair value of the e
4、quity instruments granted to the employees.授予后立即可行权的换取职工服务的权益结算的股份支付，应当在授予日按照权益工具的公允价值计入相关成本或费用，相应增加资本公积（股本溢价）。For an equity-settled share-based payment in return for services of employees,which can be exercised immediately after the grant,the fair value of the equity instruments shall,on 旭晟出品 必属精品关
5、注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题五 股份支付2022 年注册会计师会计英语 专题五 股份支付 第 2 页 the date of the grant,be recorded into the relevant costs or expenses and the capital reserve（share premium）shall be increased accordingly.完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权权益工具数量
6、的最佳估计为基础，按照权益工具授予日的公允价值，将当期取得的服务计入相关成本或费用和资本公积（其他资本公积）。For an equity-settled share-based payment in return for services of employees which can be exercised via completing service within the waiting period or achieving regulated performance,on each balance sheet date within waiting period,the service
7、 obtained should be charged into relevant cost or expense and capital reserve（other capital reserve）basing on the best estimate of volume of exercisable equity instruments according to the fair value of equity instruments on grant date.企业在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。An enterprise shall,after th
8、e vesting date,make no adjustment to the relevant costs or expenses as well as the total amount of the owners equity which has been recognized.回购股份进行股权激励的会计处理：Accounting Treatment of Employees Share Option Incentive by Share Repurchase 回购股份时，借：库存股（回购股份的全部支出）贷：银行存款 When share repurchase Dr：Treasury s
9、tock（All expenditure incurred when the stocks are repurchased）Cr：Cash in bank 同时，在备查簿中登记。It should be recorded into memorandum book at the same time.在每个资产负债表日按照最佳估计数，确认成本费用:借：成本费用类科目 贷：资本公积其他资本公积 At every balance sheet date,according to the best estimation amount,recognize the cost and expense:Dr：Co
10、st and expense account Cr：Capital reserveother capital reserve 满足条件行权时，借：银行存款（企业收到的股票价款）资本公积其他资本公积（累计确认额）贷：库存股（回购的库存股成本）资本公积股本溢价（差额）When the conditional exercise is satisfied Dr:Cash in bank（the stock price received by the company）Capital reserveother capital reserve（accumulated amount recognized）旭晟
11、出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题五 股份支付2022 年注册会计师会计英语 专题五 股份支付 第 3 页 Cr：Treasury stock（cost of repurchased treasury stock）Capital reserveshare premium（balance figure）对于换取其他方服务的股份支付，企业应当以股份支付所换取的服务的公允价值计量。企业应当按照其他服务在取得日的公允价值，将取得的服务计入相关资产成本或费用。For share-based payment of
12、exchanging services from other party,enterprise should measure it at fair value of the services exchanged by the share-based payment.According to the fair value of other services at the acquisition date,the services obtained should be recorded into expense or cost of relevant asset.如果其他方服务的公允价值不能可靠计
13、量，但权益工具的公允价值能够可靠计量时，企业应当按照权益工具在服务取得日的公允价值，将取得的服务计入相关资产成本或费用。If the fair value of the services of other party could not be reliably measured,but the fair value of equity instrument could be measured reliably,enterprise should record the services obtained into expense or cost of relevant asset based o
14、n the fair value of the equity instrument at the acquisition date of the service.考点二：现金结算的股份支付的确认和计量 考点二：现金结算的股份支付的确认和计量 Recognition and Measurement of Cash-settled Share-based Payment 以现金结算的股份支付，应当按照企业承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。A cash-settled share-based payment shall be measured in accordance
15、with the fair value of liability assumed by the enterprise which is calculated and recognized based on the shares or other equity instruments.授予后立即可行权的现金结算的股份支付，应当在授予日以企业承担负债的公允价值计入相关资产成本或费用，相应增加负债，并在结算前的每个资产负债表日和结算日对负债的公允价值重新计量，将其变动计入损益。For a cash-settled share-based payment instruments,the right e
16、xercised immediately after the grant,the fair value of the liability assumed by the enterprise shall,on the date of the grant,be recorded into the relevant asset costs or expenses,and the liabilities shall be increased accordingly.And the fair value of the liabilities should be remeasured at each ba
17、lance sheet date before settlement and at the settlement date,with the changes of fair value be recorded into profit or loss.完成等待期内的服务或达到规定业绩条件以后才可行权的现金结算的股份支付，在等待期内的每个资产负债表日，应当以对可行权情况的最佳估计为基础，按照企业承担负债的公允价值金额，将当期取得的服务计入相关资产成本或当期费用，同时计入负债，并在结算前的每个资产负债表日和结算日对负债的公允价值重新计量，将其变动计入损益。For a cash-settled sha
18、re-based payment in return for services of employees which can be exercised via completing service within the waiting period or achieving regulated performance,on each balance sheet date within waiting period,the service obtained should be charged into relevant asset cost or expense of current perio
19、d and recorded in liability simultaneously 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题五 股份支付2022 年注册会计师会计英语 专题五 股份支付 第 4 页 basing on the best estimate of vesting situations according to the fair value of liability assumed by the enterprise.And the fair value of the liabilities
20、should be remeasured at each balance sheet date before settlement and at the settlement date,with the changes of fair value be recorded into profit or loss.企业应当在相关负债结算前的每个资产负债表日以及结算日，对负债的公允价值重新计量，将其变动计入当期损益。An enterprise shall,on each balance sheet date prior to the settlement of the relevant liabil
21、ities and on settlement date,re-measure the fair values of the liabilities and record the changes into the current profits and losses.考点三：集团股份支付的处理 考点三：集团股份支付的处理 Accounting Treatment of Group Share-based Payments 企业集团（由母公司和其全部子公司构成）内发生的股份支付交易，应当按照以下规定进行会计处理：Share-based payment transactions which occ
22、ur within the group（parent company and all its subsidiaries）should follow the accounting treatments below:（一）结算企业以其本身权益工具结算的，应当将该股份支付交易作为权益结算的股份支付处理；除此之外，应当作为现金结算的股份支付处理。If the settlement enterprise settles by its own equity instruments,such share-based payment transaction should be treated as an eq
23、uity-settled share-based payment;beside this,it should be treated as a cash-settled share-based payment.结算企业是接受服务企业的投资者的，应当按照授予日权益工具的公允价值或应承担负债的公允价值确认为对接受服务企业的长期股权投资，同时确认资本公积（其他资本公积）或负债。If the settlement enterprise is the investor of the enterprise receiving services,the long-term equity investments
24、 in the enterprise receiving the services should be recognized at the fair value of the equity instruments or the fair value of the liability undertaken by the enterprise on the date of the granting,and capital reserves（other capital reserves）or liabilities should be recognized at the same time.（二）接
25、受服务企业没有结算义务或授予本企业职工的是其本身权益工具的，应当将该股份支付交易作为权益结算的股份支付处理；If the enterprise receiving the services has no obligation to settle the share-based payment transaction,or the awards granted to its employees are its own equity instruments,such share-based payment transaction should be treated as equity-settle
26、d share-based payment;接受服务企业具有结算义务且授予本企业职工的是企业集团内其他企业权益工具的，应当将该股份支付交易作为现金结算的股份支付处理。If the enterprise receiving the services has obligation to settle the share-based payment transaction,and the awards granted to its employees are equity instruments of other enterprise in the group,such share-based pa
27、yment transaction should be treated as cash settled share-based payment.旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计师会计英语 专题五 股份支付2022 年注册会计师会计英语 专题五 股份支付 第 5 页 同步系统训练 【例题综合题】A 公司为一上市公司。2016 年 1 月 1 日，公司向其 20 名管理人员每人授予 20万份股票期权，这些职员从 2016 年 1 月 1 日起在该公司连续服务 3 年，即可以 4 元每股的价格购买 20万股 A 公司股
28、票，从而获益。公司估计该期权在授予日的公允价值为 15 元。（1）2016 年末，有 2 名职员离开 A 公司，A 公司估计未来有 2 名职员离开；（2）2017 年末，有 1 名职员离开 A 公司，A 公司估计未来没有职员离开；同时股东大会决定由原授予 20 万份股票期权修改为 10 万份，并以现金补偿尚未离职的管理人员 3 000 万元。（3）2018 年末，无职员离开公司。要求：根据上述条件，不考虑其他因素，编制 A 公司与股份支付有关的会计分录。【答案】（1）2016 年末：At the end of 2016：借：管理费用 1 600（2022）20151/3 贷：资本公积其他资本公
29、积 1 600 Dr：Administrative expenses（2022）20151/31 600 Cr：Capital reserveother capital reserve 1 600 （2）2017 年末：At the end of 2017：其中的 10 万份正常确认成本费用：借：管理费用 （20210）10152/3800900 贷：资本公积其他资本公积 900 For the 0.10 million shares，the expenses should be recognized normally：Dr：Administrative expenses 900 Cr：Cap
30、ital reserveother capital reserve 900 减少的 10 万份作为加速可行权处理，确认剩余等待期内的全部费用：The reduced 0.10 million shares should be treated as accelerated exercisable rights,and all the expenses incurred over the remainder of the vesting period should be recognized：借：管理费用（20210）10152/28001 750 贷：资本公积其他资本公积 1 750 Dr：Ad
31、ministrative expenses（20210）10152/28001 750 Cr：Capital reserveother capital reserve 1 750 在取消时支付给职工的所有款项均应作为权益的回购处理，回购支付的金额高于该权益工具在回购日公允价值的部分，计入当期损益。At the time of cancellation,any payment to employees shall be accounted for as the repurchase of equity instruments,and if the payment exceeds the fair
32、 value of the equity instruments measured at the repurchase date,such balance shall be recognized in profits and losses of current period.借：资本公积其他资本公积（8001 750）2 550 管理费用 450 贷：银行存款 3 000 Dr：Capital reserveother capital reserve（8001 750）2 550 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：27531277212022 年注册会计
33、师会计英语 专题五 股份支付2022 年注册会计师会计英语 专题五 股份支付 第 6 页 Administrative expenses 450 Cr：Cash in bank 3 000 （3）2018 年末：At the end of 2018：借：管理费用（20210）10151 700850 贷：资本公积其他资本公积 850 Dr：Administrative expenses（20210）10151 700 850 Cr：Capital reserveother capital reserve 850 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721