(1)该事项属于以现金结算的股份支付，企业应该在等待期内的每个资产负债表日，以对可行权情况的最佳估计为基础，按照权益工具在每个资产负债表日的公允价值计算应确认的成本费用金额，同时确认为一项负债。
2015年末甲公司应确认的应付职工薪酬=5×(50-5-0)×12×1/3=900(万元)
相关的会计分录为：
借：管理费用 900
贷：应付职工薪酬——股份支付 900
(2)该事项属于辞退福利，企业应该按照预计支付的价款确认负债，同时计入当期管理费用。
应确认的应付职工薪酬=10×10+50×5=350(万元)
相关的会计分录为：
借：管理费用 350
贷：应付职工薪酬——辞退福利 350
(3)该事项属于向职工提供企业支付了补贴的商品，而且规定了职工的服务期限，此时应该按照市场销售价格确认收入，同时按照市场价格与向职工销售价格之间的差额确认长期待摊费用，在以后职工服务期限内进行分摊计入相应的管理费用。
相关的会计分录为：
借：银行存款 200
长期待摊费用 300
贷：主营业务收入 500
(1)This event belongs to share-based payment that settled for cash. At every balance sheet date during the waiting period, the corporation should calculate the cost and expense that should be recognized as a liability according to the the fair value of the equity instrument on every balance sheet dates, based on the best estimate of the circumstances of the exercise right.
At the end of year 2015, Company Jia should recognize payroll payable for 5×(50-5-0)×12×1/3=900 (in ten thousand Yuan)
The related journal accounting entries are:
Dr: Administrative expense 900
Cr: Payroll payable—share-based payment 900
(2)This event belongs to termination benefits. The corporate should recognize a liability based on the expected price to be paid and recognize in current administrative expense.
The payroll payable should be recognized is 10×10+50×5=350 (in ten thousand)
The related journal accounting entries are:
Dr: Administrative expense 350
Cr: Payroll payable—termination benefits 350
(3)This event belongs to goods offered to employees that company has paid the allowance. Employees have prescribed service time, so the corporation should recognize income based on market sell price, and recognize long-term unamortized expenses based on the differences between market price and price sold to employee, and amortize to related administrative expense during the future service time.
The related journal accounting entries are:
Dr: Bank deposit 200
Long-term unamortized expenses 300
Cr: Main operation income 500
[考点] 知识点：“职工薪酬的核算(综合)”