文章以会计准则为依据,讨论了集团股份支付从个别报表到合并报表的分析流程,个别报表中集团股份支付的账务特点,个别报表账务向合并报表抵销分录账务的演化及典型案例,有助于行业、专业人士深入理解和掌握集团股份支付难点内容。 Based on the accounting standards, the article discusses the analysis process of the Group’s share payment from individual statements to consolidated statements, the characteristics of the accounting of group shares paid in individual statements, the evolution of accounting for individual statements of accounts and offsetting entries in consolidated statements, and typical Case, help the industry, professionals in-depth understanding and grasp of the Group shares difficult to pay content.