EPISODE · May 22, 2026 · 19 MIN
中级会计实务 职工薪酬09 其他长期职工福利核算逻辑
【本期主题】 拆解其他长期职工福利的"杂物抽屉"逻辑——排除法构建的天罗地网、12个月时间分水岭对资金性质的质变、设定提存/设定受益两顶帽子的系统复用，以及长期残疾福利的事件触发型与服务累加型的生死分界。【核心案例】 5年忠诚奖50万为何是定时炸弹而非简单激励？辞退补偿分3年支付为何身份变身？利润5%存信托vs干满5年必拿50万，风险承担者如何决定核算模型？残疾一次性补助50万与工作年限累进5万，确认时点为何天差地别？
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中级会计实务 职工薪酬09 其他长期职工福利核算逻辑
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