EPISODE · May 17, 2026 · 17 MIN
中级会计实务 职工薪酬04 社保与带薪缺勤核算
【本期主题】 拆解短期薪酬中两大隐形财富——社保公积金的权责发生制计提逻辑与累计带薪缺勤的预期支付金额精算模型，透视"员工休假时财务系统在滴答作响"的负债预测机制。【核心案例】 为什么社保公积金不是费用而是可能变成存货资产？1000名员工平均剩2天年假，表面负债100万为何实际只需确认3.75万？950名员工的老假期为何一文不值？高管多休1.5天如何成为唯一真实债务？
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中级会计实务 职工薪酬04 社保与带薪缺勤核算
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