相关期权行权的，应当在行权时，将继续涉入形成负债的账面价值与行权价格之间的差额计入当期损益。

相关期权行权的，应当在行权时，将继续涉入形成负债的账面价值与行权价格之间的差额计入当期损益。的英文翻译

基本释义

• For the relevant option exercise, the difference between the book value of the liability formed by its continuous involvement and the exercise price of option shall, when exercising the option, be recorded in the profits and losses of the current period.