论文部分内容阅读
本文通过研究应付职工薪酬中的离职后福利发现,设定受益计划义务这类福利引入了大量的会计估计元素,诸如平均寿命、总服务期、折现率等等,而这些恰恰是管理会计需要考虑的内容。本文通过案例,精算出过去服务成本和当前服务成本,探讨设定受益计划对企业所得税和个人所得税的影响。鉴于这种职工薪酬的延续时间较长,建议财务报表或企业内部的管理会计报表单列出设定受益计划义务这一项目。
By studying the after-service benefits payable in the compensation of employees, this paper introduces a series of accounting estimation elements such as average life expectancy, total service period, discount rate and so on, which are exactly the needs of management accounting Consider the content. In this paper, the past service costs and the current service costs are deduced through case studies, and the effect of setting benefit plans on corporate income tax and personal income tax is discussed. In view of the long duration of such employee compensation, it is recommended that the financial statements or the management accounting statements within the enterprise list the items that set the benefit plan obligations.