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【单选题】
关于股份支付，下列表述不正确的是（ ）。A.
除了立即可行权的股份支付外，无论权益结算的股份支付还是现金结算的股份支付，企业在授予日均不做会计处理
B.
股份支付分为以权益结算的股份支付和以现金结算的股份支付
C.
授予后立即可行权的换取职工服务的以权益结算的股份支付，应当在授予日按照权益工具的公允价值计入相关成本或费用，并增加应付职工薪酬
D.
在行，企业根据实际行权的权益工具数量，计算确定应转入实收资本或股本的金额，将其转入实收资本或股本
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A.
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B.
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【简答题】在昼间，股道号码显示两臂向上直伸，表示是（）道股道号码信号。
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