股票

The author puts forward material policy advices to enhance the efficiency of stock markets, such as emending relevant security statute, perfecting corporate governance, accelerating interest rate marketization and the multi-operation tendency in the financial industry, constructing multi-layer stock market system and so on.

从修订相关证券法规、完善上市公司治理结构、加速利率市场化和金融混业经营进程、构筑我国多层次股票市场体系等四个方面，对发展和完善我国股票市场、提高股市效率提出了具体的政策建议。

Different from western countries, Chinese companies have to meet the great innovation of expensing stock option at the birth of employee stock option plan.

与国外经理人股票期权制度的发展不同，我国的股票期权制度在建立初期就必须面对新准则中对於期权费用化处理的巨大变革。

Different from western countries, Chinese companies have to meet the great innovation of expensing stock option at the birth of employee stock option plan.

与国外经理人股票期权制度的发展不同，我国的股票期权制度在建立初期就必须面对新准则中对于期权费用化处理的巨大变革。

Different from western countries, Chinese companies have to meet the great innovation of expensing stock option at the birth of employee stock option plan.

和国外经营人股票期权政策的发展不同，本国的股票期权政策在树立初期就必需面对新准则中对于期权费用化治理的宏大变更。

This paper focus mainly on why the distributing view is better than the expensing view, why the FASB chose the expensing view and how to regulate the accounting treatment of ESO when the ESO becomes popular in China.

本文着重解决分配观为何优于费用观、现行美国会计准则为何会选择费用观，以及在我国股票期权使用越趋普遍的情况下，如何规范好股票期权的会计处理等问题。

Different from western countries, Chinese companies have to meet the great innovation of expensing stock option at the birth of employee stock option pla This thesis will illustrate the accountancy handles of stock option plan under CAS No.11 Share-based Payment.

与国外经理人股票期权制度的发展不同，我国的股票期权制度在建立初期就必须面对新准则中对于期权费用化处理的巨大变革。

Destabilising speculation requires the opposite: short-selling shares in a trough, thus deepening the trough, and betting that frothy shares will become frothier.

而破坏性投机恰恰相反：在低点抛售股票，使低点更低。在高点买进股票，使泡沫更大。

It promotes the advancement of financing system, and harmonizes the development of direct and indirect financing.

股票市场的发展对公司的运营形成了股东监控的机制，对公司的经营管理，尤其是公司的投资选择和投资效率产生了重要影响。第三章分析股票市场发展的融资效应。

Faces enormous systemic risks, the financial system, financial system have been severely affected economic development has encountered a lot of obstacles, the stock market of course there will be a rapid response, and has yet to formally end the crisis, market trends do not deserve the full good reason, the stock market will, of course, risky to invest in the stock market as the main object of all types of funds naturally deeply incriminated.

面临着巨大的系统性风险，金融制度，金融制度的主要投资对象的股市也受到严重影响经济发展遇到了重重障碍，股票当然，市场将有一个快速反应，尚未正式结束危机，市场趋势不值得充分的理由，股市会，当然，风险投资作为主要对象的所有股票市场各类基金当然非常牵连。

Because of the limit of laws and stock market, the high-tech SMEs can not bring the triditional stock option into effect, the author inducts a new concept "Allotment Option" to solve this problem.

由于现行的一些法律法规的限制和股票市场的高门槛导致中小型高科技企业难以实施传统意义上的股票期权，因此，笔者引入了股份期权的概念。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。