【摘 要】
：
一、单项选择题1.关于企业集团内涉及不同企业股份支付交易的会计处理,下列说法中错误的是()。A.结算企业以其本身权益工具结算的,应在个别报表中按授予日的公允价值确认长期
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一、单项选择题1.关于企业集团内涉及不同企业股份支付交易的会计处理,下列说法中错误的是()。A.结算企业以其本身权益工具结算的,应在个别报表中按授予日的公允价值确认长期股权投资和股本B.结算企业不是以其本身权益工具而是以集团内其他企业的权益工具结算的,应当将该股份支付交易作为现金结算的股份支付进行会计处理C.接受服务企业没有结算义
First, the individual multiple-choice questions 1 on the enterprise groups involved in different corporate shares of the payment transactions accounting, the following argument is wrong (). A. Settlement enterprises to settle with their own equity instruments should be recognized in the individual statements of fair value of the grant date to recognize long-term equity investments and equity B. Settlement of the enterprise is not its own equity instruments but other equity instruments in the group settlement The stock payment transaction shall be accounted for as a cash settled share payment C. The service provider has no settlement
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