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记实个人账户养老金(注:并非指“做实个人账户”),是指在会计核算的“个人账户养老基金结余”明细账下按每个参保者设立个人账户,“个人账户养老基金结余”明细账余额等于每个参保者个人账户储存额之和。也就是说,参保者个人账户在财务实际发生个人账户基金收入或支出时才记账,而不是以业务核定的个人账户应缴或应付金额作为个人账户的收入或支
(Note: does not mean “personal account ”), refers to the accounting of the “personal account pension fund balance ” under the details of each individual insured set up personal accounts “Individual Account Pension Funds Balance” The breakdown balance is equal to the sum of each participant’s personal account savings. That is to say, the personal account of the insured person should be recorded only when the personal account fund income or expenditure actually occurs in the finance, instead of the personal accounts payable or payable according to the amount approved or payable by the business