EPISODE · May 20, 2026 · 10 MIN
中级会计实务 职工薪酬07 设定受益计划核算底层逻辑
【本期主题】 拆解设定受益计划的完整核算框架——预期累计福利单位法的三重折现时空穿越、计划资产与负债的天平平衡、资产上限的谨慎性防火墙，以及损益与其他综合收益的严格分流机制。【核心案例】 100名员工40岁入职承诺退休后每年12万活多久发多久，企业如何从当下开始记账？3亿负债1亿国债净负债2亿，国债赚4亿时为何不能确认1亿净资产？精算假设微调为何必须锁死在其他综合收益永不转回？
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中级会计实务 职工薪酬07 设定受益计划核算底层逻辑
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