离职后福利设定受益计划会计核算例析
发布时间：2019-05-29 22:34
【摘要】：财政部2014年年初修订发布了《企业会计准则第9号——职工薪酬》,在修订后的职工薪酬准则中,职工离职后福利的会计核算是难点,尤其是其中的设定受益计划。本文首先提出了两种离职后福利计划,即设定提存计划和设定受益计划的区分标准,在此基础上,通过举例的形式,并从确认、变更和解除三方面,重点阐述了设定受益计划的会计核算方法。
[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.
【作者单位】： 华北水利水电大学管理与经济学院;
【分类号】：F231
，
本文编号：2488278
[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.
【作者单位】： 华北水利水电大学管理与经济学院;
【分类号】：F231
，
本文编号：2488278
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