【摘要】：財政部2014年年初修訂發(fā)布了《企業(yè)會計準則第9號——職工薪酬》,在修訂后的職工薪酬準則中,職工離職后福利的會計核算是難點,尤其是其中的設定受益計劃。本文首先提出了兩種離職后福利計劃,即設定提存計劃和設定受益計劃的區(qū)分標準,在此基礎上,通過舉例的形式,并從確認、變更和解除三方面,重點闡述了設定受益計劃的會計核算方法。
[Abstract]:At the beginning of 2014, the Ministry of Finance revised and issued the Enterprise Accounting Standard No. 9-employee compensation. In the revised employee compensation standard, the accounting of after-service benefits is a difficult point, especially the set-up benefit plan. This paper first puts forward two kinds of after-service benefit plans, that is, setting deposit plan and setting benefit plan. On this basis, through the form of examples, and from three aspects of confirmation, change and release, The accounting method of setting benefit plan is expounded in detail.
【作者單位】： 華北水利水電大學管理與經(jīng)濟學院;
【分類號】：F231
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本文編號：2488278