員工股票增值權的認列和轉換 - 會計

YP Company has a SAR (stock appreciation rights) plan for its key executives.
This SAR plan allows each qualifying executive to receive cash,stock,or a
combination of both equal to the excess of the quoted market price over the
option price of the company's $10 par common stock on the date of exercise.The
key characteristics and requirements of this SAR plan are as follows:
Option price:Market price on date of grant.
Service period:4 years.
Exercise limit:Within 6 years.
On Jan. 1, 2003 Sarah Mendelson was granted SARs to 3,000 shares of the
company's common stock under the requirements of the SAR plan.On Jan. 1, 2004
Donald Freeman was granted SARs to 4,000 shares under the requirements of the
plan.Both executives are expected to complete the service period and recive
cash on the dateof exercise.On Dec.31,2007 Mendelson exercised her rights to
recive cash,while Freeman exercised his rights to receive $1,400 cash and the
remainder in common stock.The quoted market prices per share of the company's
common stock are as follow:12/31/02,$16.00 ; 12/31/03,$20.00 ; 12/31/04,$21.00
; 12/31/05,$20.80 ; 12/31/06$21.50 ; and 12/31/07,$22.00
Required:
Prepare the journal entries related to the SAR plan on Dec. 31,2003 through
Dec. 31,2007



答案:
2003/12/31
薪資費用 7,000
股票增值權負債 7,000
7,000*($20-$16)*1/4=$7,000

2004/12/31
薪資費用 10,500
股票增值權負債 10,500
7,000*($21-$16)*2/4=$10,500

2005/12/31
薪資費用 7,700
股票增值權負債 7,700
7,000*($20.8-$16)*3/4=$7,700

2006/12/31
薪資費用 13,300
股票增值權負債 13,300
7,000*($21.5-$16)*4/4=$13,300

2007/12/31
薪資費用 3,500
股票增值權負債 3,500
7,000*($22-$16)*4/4-38,500=$3,500

股票增值權負債 19,400
現金 19,400
3,000*($22-$16)+$1,400=$19,400

股票增值權負債 22,600 *
普通股股本 10,270 **
資本公積-普通股溢價 12,330
* 4,000*($22-$16)-$1,400=$22,600
** $22,600/$22*$10=$10,270

我不太懂為什麼一開始就要用7000來計算..有4000share不是2004年才發放嗎!?
最後面倒數兩個的分錄我也不太懂...這是94年北大的題目.而在95年北大也有一題類似題
但高點在95年那題的答案那4000是在2004年另外分開計算的..不過那個解答我也看不懂
所以只好請高手來講解一下幫幫忙了~~~拜託了感恩!!!

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