两者同属股份支付费用（share-based compensation）的计量确认规则。

股份支付费用是指的已发售给员工的期权的摊销支出。就是发售给员工的期权本身没有现金的流入流出，但是因为发售期权代表着员工获益，相当于公司提前支出给员工的费用，只是这种支出是用权益支付，而不是现金支付。权益不象现金，权益的金额不是固定的。因为需要对其评估一下他的公允价值。评估出来了一个价值后，这个价值就会在一定期间摊销。

graded vesting指分批次成熟/归属（股份支付费用）。比如，在某一典型的分批次归属计划中，员工在初始服务期过后可获得20%股份支付费用的归属，之后每年增加20%，直至全部归属。但一般而言，不同公司规定的初始服务期（period of service）通常也是不同的。

Graded vesting is the process by which employees gain, over time, ownership of employer contributions made to the employee's retirement plan account, traditional pension benefits, or stock options. Graded vesting differs from cliff vesting, in which employees become fully vested following an initial period of service; and immediate vesting, in which contributions are owned by the employee as soon as they start the job.

如某公司财报中即表明采用分批次成熟摊销法确认股份支付费用：

  The Group recognized share-based compensation, net of estimated forfeitures, using the graded vesting attribution method over the vesting term of the awards for the service condition awards.

对于仅有服务条件的授予，本集团在服务期内，采用分批次成熟摊销法确认扣除预计失效部分的股份支付费用。

而cliff vesting则与graded vesting，指的是一次性成熟/归属。员工有权在某一具体日期获得全部的股份支付费用。这一方法适用于合资格的退休计划及向员工提供的养老金计划。

Cliff vesting is the process by which employees earn the right to receive full benefits from their company’s qualified retirement plan account at a specified date, rather than becoming vested gradually over a period of time. The vesting process applies to both qualified retirement plans and pension plans offered to employees.

相关双语示例，供参考：

So Towers Perrin came up with the clever idea of having Enron buy the contracts, providing the Lays with immediate liquidity, and hold them as deferred compensation for Mr. Lay with the idea that they would be transferred back in the future under a cliff vesting schedule.

因此，Towers Perrin想出了一个聪明的主意，让Enron购买这些合同，为Lays即刻提供流动性，并作为对Lay的延期补偿持有这些合同，并设想在未来根据一次性归属计划将这些合同转让回来。