EPISODE · May 23, 2026 · 25 MIN
中级会计实务 职工薪酬小结 职工薪酬核算逻辑与陷阱
【本期主题】 完整串联职工薪酬四大支柱的核心逻辑与考场陷阱——职工范围的实质重于形式、短期薪酬的谁受益谁承担与视同销售反转、离职后福利的穿越时空精算与OCI防火墙、辞退福利的管理费用一刀切与内退一次性引爆。【核心案例】 独立董事/劳务派遣为何算职工？发1.4万电脑为何确认1.58万薪酬还倒贴增值税？年假未休为何年底必须预提负债？设定受益计划寿命延长5年为何不能进利润表？车间工人遣散费为何入管理费用？内退5年生活费为何当期一次性确认？
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中级会计实务 职工薪酬小结 职工薪酬核算逻辑与陷阱
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