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7. experts at the oecd meeting on national accounts held in october 2002 arrived at a consensus to include employee stock options in compensation of employees.
7. 参加2002年10月经合组织国民帐户会议的专家一致认为,应将雇员股票购买权作为雇员酬金的一部分。
it proposes a new, higher corporate governance standard for companies traded on major us stock exchanges that would include accounting for stock options at cost, prohibitions on ceos selling stock while on the job, and a ban on offshore tax havens.
它为在美国主要交易所上市的公司提出了新的、更高的公司治理准则,包括对有成本股票选择权进行会计结算,不允许首席执行官在职时出售股票,禁止 "海外避税天堂 "。
given that the 1993 sna does not provide a guideline for this issue, the question raised is whether stock options should be considered as compensation of employees and therefore as a cost to employers.
鉴于93年国民帐户体系没有提供关于该问题的指南,因而提出的问题是应否将股票购买权视为雇员酬金,并因此视之为雇主成本。
costs of stock option plans in terms of dilution and fair market value are shown in the financial statements.
从 "稀释 "和公正市场价值角度来看的股票选择权计划的成本也列入财务报表。
including shipment of strategic deployment stocks stock, united nations reserve stock and trans-shipments and comprising 1,282 tons shipped by air, 118 tons shipped by road and 11,092 tons shipped by sea
包括战略部署储存货物,联合国预备储存以及转运货物,其中空运1 282吨,陆运118吨,海运11 092吨
(d) employee stock options -- approved the four recommendations made in the issue paper, the principal one being to recognize employee stock options as compensation of employees;
(d) 雇员股票购买权 -- -- 核准议题文件提出的四项建议,其中最重要的是承认雇员股票期权计划是对雇员的补偿;