注会-会计英语讲义(15)

会计英语基础讲义

Example 2：

Zenzi Co had the following loans in place at the beginning and end of 20X8.

The 8.9% debenture was issued to fund the construction of a qualifying asset (a piece of mining equipment), construction of which began on 1 July 20X8.

On 1 January 20X8, Zenzi Co began construction of a qualifying asset, a piece of machinery for a hydroelectric plant, using existing borrowings. Expenditures drawn down for the construction was： $30m on 1 January 20X8, $20m on 1 October 20X8. Required

Calculate the borrowing costs to be capitalized for the hydroelectric plant machine. Answer：

Capitalized rate = weighted average rate = (10%×120/200)+(9.5%×80/200)=9.8% Borrowing costs = (30m×9.8%)+(20m×9.8%×3/12)=3.43m

第十九章 股份支付 Share-based Payment

以权益结算的股份支付：Equity-settled share-based payment

以现金结算的股份支付：Cash-settled share-based payment

股票期权：Share options

限制性股票：Restricted shares

股票增值权：Share appreciation rights

Example 1：Equity-settled share-based payment transaction

On January 20X1 an entity grants 100 share options to each of its 400 employees. Each grant is conditional upon the employee working for the entity until 31 December 20X3. The fair value of each share option is $20.

During 20X1 20 employees leave and the entity estimates that 20% of the employees will leave during the three year period.

During 20X2 a further 25 employees leave and the entity now estimates that 25% of its employees will leave during the three year period.

During 20X3 a further 10 employees leave.

Required

Calculate the remuneration expense that will be recognized in respect of the

share-based payment transaction for each of the three years ended 31 December 20X3.

Solution

The amount recognized as an expense for each of the three years is calculated as