EPISODE · May 19, 2026 · 11 MIN
中级会计实务 职工薪酬06 离职后福利核算
【本期主题】 拆解离职后福利的概念边界与设定提存计划的账务处理——"延迟满足契约"的本质、设定提存与设定受益的风险博弈（员工背风险vs企业背风险）、权责发生制下的当期确认与国债收益率折现率的刚性约束。【核心案例】 被裁员的N+1为何不算离职后福利？企业每月交12%养老保险后为何概不负责？工人养老金入生产成本、管理人员入管理费用的分配逻辑？国债收益率走低为何会让长期负债账面金额剧烈膨胀？
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中级会计实务 职工薪酬06 离职后福利核算
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