2008年1月1日，乙公司为其100名中层以上管理人员每人授予100份现金股票增值权

发布时间：2018-04-07 09:47 │ 来源：www.tikuol.com

题型：单项选择题

问题：

2008年1月1日，乙公司为其100名中层以上管理人员每人授予100份现金股票增值权，这些人员从2008年1月1日起必须在该公司连续服务3年，即可自2010年12月31日起根据股价的增长幅度获得现金，该增值权应在2012年12月31日之前行使完毕。乙公司估计，该增值权在负债结算之前的每一资产负债表日以及结算日的公允价值和可行权后的每份增值权现金支出额如下：

年份	公允价值	支付现金
2008年	12
2009年	14
2010年	15	16
2011年	20	18
2012年		22

2008年有10名管理人员离开乙公司，乙公司估计3年中还将有8名管理人员离开；2009年又有6名管理人员离开公司，乙公司估计还将有6名管理人员离开；2010年又有4名管理人员离开，有40人行使股票增值权取得了现金，2011年有30人行使股票增值权取得了现金，2012年有10人行使股票增值权取得了现金。
根据上述资料，回答下列问题：

2012年乙公司的处理，下列说法错误的是 ( )。

A．应支付银行存款20 000元
B．应确认当期损益2 000元
C．应确认的应付职工薪酬余额为0
D．计入公允价值变动损益的金额为2 000元

完形填空.
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