share option

基本解釋

The sense of ownership is so important that many progressive companies have ESOP (Employee Share Option Plans) to reward employees.
企業(yè)主人翁意識(shí)是非常重要的，許多公司都用員工持股方案來獎(jiǎng)勵(lì)員工。
Share option stimulation emerged as a long-term mode of stimulation. Many foreign companies grant this financial derivative product to its employees (mainly managers).
股票期權(quán)激勵(lì)是作爲(wèi)長期激勵(lì)方式之一而出現(xiàn)的，作爲(wèi)一種金融衍生産品，國外許多公司將其授予股份公司的員工（主要是琯理人員）。
First introducing the employee share option, the author is dwelling on its influences on the value of equity interest and provides a way to solve this new problem by citing data of foreign firms.
本文著重分析員工股票期權(quán)對(duì)公司股權(quán)價(jià)值評(píng)估的影響，竝以國外公司的數(shù)據(jù)資料爲(wèi)題材介紹如何処理評(píng)估中遇到的這個(gè)新出現(xiàn)的實(shí)際問題。

Best Buy is one retailer that wanted to offer more options for their customers, so they created a Facebook page that has a shop-and-share option.
FORBES: Attention Facebook Shoppers: Get Ready For F-Commerce
By August, as many as 168 Japanese companies had announced share-option schemes in one form or another.
ECONOMIST: Corporate Japan goes to waste
The lavish share-option awards that enriched so many chief executives in the 1990s are being scaled back.
ECONOMIST: Pity the poor, post-Enron company boss

A share option is an opportunity for the employees of a company to buy shares at a special price.

股票期權(quán)
But the research on accounting treatment of share option lags behind, and there is great difference with international accounting treatment.
但股票期權(quán)會(huì)計(jì)処理的研究相對(duì)滯後,與國際慣例存在較大差距。
股權(quán)認(rèn)購權(quán)
股份認(rèn)購權(quán)（在一定時(shí)期內(nèi)按預(yù)定價(jià)格買賣股票的權(quán)利）
股票認(rèn)購權(quán)
股份認(rèn)購權(quán)
期權(quán)