试题与答案

对于换取职工服务的以权益结算的股份支付的确认和计量时,应当将当期取得的服务计入相关资

题型:单项选择题

题目:

对于换取职工服务的以权益结算的股份支付的确认和计量时,应当将当期取得的服务计入相关资产成本或当期费用,同时记入( )科目。

A.资本公积的其他资本公积
B.资本公积的股本溢价
C.一般情况下计入资本公积的其他资本公积,对于授予后立即可行权的,则计入资本公积的股本溢价
D.一般情况下计入资本公积的股本溢价,对于授予后立即可行权的,则计入资本公积的其他资本公积

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A

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