一.CSC计算1.finalsalary2.annualpaymentofpension=finalsalary*%*N3.PVofretirement/lumpsumreceivedatretirement=PV[sumannualpaymentofpensions]4.annualunitcredit=PVofretirement/N5.每期CSC二.股权激励1.stockoption看涨期权，可行权日以约定价格购入公司股票。会计处理：optionvalue/N作为当期费用扣除。影响因素：①波动率：越高optionvalue价值越高，扣除费用越高；②无风险利率：越高optionvalue价