随着越来越多的企业采用股权激励的方式吸引人才、留住人才,股份支付核算的应用范围越来越广。股份支付会计处理的难点在于资产负债表日当期相关成本费用的确认,引入T型账户可以使股份支付的核算变得直观、清晰明了,便于理解。 As more and more enterprises adopt the way of equity incentive to attract talents and retain talent, the application of share payment accounting is more and more widely. The difficulty in the accounting treatment of share-based payment lies in the recognition of the related costs and expenses in the current period at the balance sheet date. The introduction of a T-type account makes the accounting of the share-based payment more intuitive, clear and understandable.