股权性质
股权性质
股权性质在公司治理结构中处于基础性地位,公司的内部治理安排及一些外部治理措施,实际上都是以公司持股人的性质为前提条件。
Distributions of this nature are termed dividends and decrease both total assets and total Stockholders' equity.这种性质的分配称为股利,它同时减少总资产和股东权益总额。
The argument about the nature of ESO mainly focuses on two issues: one is whether it is a liability or an equity, and the other is whether it should be turned into expense.关于经理股票期权性质的争论主要集中在两个问题上:它是负债还是权益;它应不应该费用化。