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In this sense, the operating cycle provides information about a company’s liquidity and solvency. The first step is to calculate DIO by dividing the average inventory balance by the current period COGS and then multiplying it by 365. The Operating Cycle tracks the number of days between the initial date of inventory purchase and the receipt of cash payment from customer credit purcha …
实务问题研究:离婚时,公司股份股权、期权如何处理分割?
实践中,涉及股权、期权纠纷的案件往往比较复杂。当当网总裁李国庆离婚案2019年闹得沸沸扬扬,然而一直拖到现在,两人仍没有离婚。局外人心知肚明,他们的离婚案诉讼周期之所以这么漫长,无外乎没有处理好财产利益纠纷。李国庆要求平分股权,而俞渝当然不同意,由于双方的股权问题不明确,也让投资方望而却步,当当的发展步调已渐趋迟缓。 在司法实践中,类似李国庆离婚案这样涉及股权、期权分割的案件,往往还存在股权确 …