外文翻譯原文2NewAccountingRulesforDefinedBenefitPensionPlansMARCH2008-IssuedinSeptember2006,StatementofFinancialAccountingStandards(SFAS)158,Employers’AccountingforDefinedBenefitPensionandOtherPostretirementPlans—AnAmendmentofFASBStatementsNo.87,88,106,and132(R),significantlychangesthebalance-sheetreportingfordefinedbenefitpensionplans.BeforeSFAS158,theeffectsofcertainevents,suchasplanamendmentsoractuarialgainsandlosses,weregranteddelayedbalance-sheetrecognition.Asaresult,aplan’sfundedstatus(planassetsminusobligations)wasrarelyreportedonthebalancesheet.SFAS158requirescompaniestoreporttheirplans’fundedstatusaseitheranassetoraliabilityontheirbalancesheets,whichwillcausereportedpensionliabilitiestorisesignificantly.AlthoughSFAS158alsoappliestopostretirementbenefitplansotherthanpensionsandtonot-for-profitentities,thefocusbelowisonfor-profitbusinesseswithdefinedbenefitpensionplans.Balance-SheetReportingUnderSFAS158UnderSFAS87,prepaidoraccruedpensioncost,whichisthenetofafirm’spensionassets,liabilities,andunrecognizedamounts,isreportedonthebalancesheet.SFAS158arguablyimprovesfinancialreportingbymoreclearlycommunicatingthefundedstatusofdefinedbenefitpensionplans.Previously,thisinformationwasreportedonlyinthedetailedpensionfootnotes.UnderSFAS158,companieswithdefinedbenefitpensionplansmustrecognizethedifferencebetweentheplan’sprojectedbenefitobligationanditsfairvalueofplanassetsaseitheranassetoraliability.Theprojectedbenefitobligationistheactuarialpresentvalueofthebenefitsattributedbythepensionplanbenefitformulaforservicesalreadyprovided.Asaresult,thecomplexandconceptuallyunsound“minimumpensionliability”rules,whichareusedwhentheaccumulatedbenefitobligationislessthanthefairvalueofpensionplanassets,hasbeeneliminated.(Theaccumulatedbenefitobligationissimilartotheprojectedbenefitobligationbutdoesnotincludeexpectedfuturesalaryincreasesinthecalculationofthepresentvalueofactuarialbenefits.)Inaddition,theunrecognizedpriorservicecostsandactuarialgainsandlossesthatwerepreviouslyrelegatedtothefootnotesarenowrecognizedonthebalancesheet,withanoffsettingamountinaccumulatedothercomprehensiveincomeundershareholders’equity.IncomeReportingUnderSFAS158SFAS158doesnotchangethecomputationofperiodicpensioncost,whichremainsafunctionofservicecost,interestcost,expectedreturnonpensionplanassets,andamortizationofunrecognizeditems.Itdoes,however,impactthereportingofcomprehensiveincome.Specifically,actuarialgainsorlossesandpriorservicecoststhatariseduringtheperiodarerecognizedascomponentsofcomprehensiveincome.Inaddition,theamortizationofactuarialgainsorlosses,priorservicecosts,andtransitionamountsrecognizedbeforeimplementingSFAS158requireareclassificationadjustmenttocomprehensiveincome.ApplyingSFAS158Exhibit1presentspensionfootnotedataforthreecompanies:LockheedMartin,Glatfelter,andAMRCorp.LockheedMartinrepresentsaclassicexampleofascenarioSFAS158isdesignedtoeliminate:namely,reportingapensionassetwhenthepensionplanisactuallyunderfunded.Specifically,LockheedMartin’spensionobligation($28,421million)exceedsitsplanassets($23,432million),meaningtheplanisunderfundedbythedifference,$4,989million.Previously,LockheedMartin’sunrecognizednetlossesandunrecognizedpriorservicecosts(totaling$7,108million)enabledittoreportapensionassetof$2,119million($7,108–$4,989).ThedataforGlatfelterandAMRinExhibit1indicateotherlikelyscenariosunderSFAS158.Glatfelter,whileoverfundedby$155.3million,wouldreduceitsreportedpensionassetby$90millionunderSFAS158.AlthoughAMRcurrentlyrecognizesapensionliabilityof$882million,SFAS158wouldrequireAMRtosignificantlyincreaseitsreportedpensionliabilityto$3,225million.AnIllustrationoftheTransitiontoSFAS158Thefollowingexampleusestheactual2005datafromExhibit1toillustratehoweachofthesecompanieswouldrecordthetransitiontothenewrules.BecauseSFAS158isgenerallyfirsteffectiveforfiscalyearsendingafterDecember15,2006,theactualnumbersthesecompaniesrecordupontransitiontoSFAS158willdifferfromthoseinthisexample.Forsimplicity,theillustrationignorestaxeffects.Exhibit1showsthateachofthethreecompaniesreportsadditionalminimumliabilitiesandrelatedintangibleassetsonitsbalancesheet.TheseitemsareeliminatedunderSFAS158.Inaddition,pensionassetsandliabilitiesandaccumulatedothercomprehensiveincomeareadjustedsothattheirendingbalancesconformtotheamountsrequiredunderSFAS158.Thenecessaryjournalentriestoaccomplishthetransition,using2005data,arepresentedinExhibit2.Exhibit3showsthebalance-sheetreportingforeachcompanyafterpostingtheentriesinExhibit2,andexposesseveralimportantpoints.First,eachcompanyreportsitsfundedstatusaseitherapensionassetorliability.Second,thebalanceinaccumulatedothercomprehensiveincomeequalstheamountofpreviouslyunrecognizeditems.Inthisexample,andlikelyformanycompanieswithdefinedbenefitplans,theamountofthiscontra-shareholders’equitywillincreaseunderSFAS158,evenpotentiallygeneratingnegativeshareholders’equity.ThetransitiontoSFAS158mightimposecostsonleveragedfirmsduetotheincreasedlikelihoodoftighteningrestrictivedebtcovenants.Finally,thebalance-sheetpresentation,andeachcompany’sfundedstatus,shouldbeeasiertounderstandafterSFAS158isimplemented.SubsequentApplicationofSFAS158SFAS158doesnotimpacttheamountofperiodicpensioncostreportedontheincomestatement,butitdoesimpactthereportingofcomprehensiveincome.Forexample,assumethatafterimplementingSFAS158LockheedMartinweretoreportthefinancialresultsinExhibit4.Again,theseamountsareforillustrativepurposesonly.Exhibit5showstherequiredjournalentries.Thefirstentryrecordstheservicecost,interestcost,andexpectedreturnonplanassetscomponentsofperiodicpensioncost.Thesecondentryreclassifiestheamortizationitemsfromaccumulatedothercomprehensiveincometoperiodicpensioncost,andthethirdentryadjuststhepensionliabilityandaccumulatedothercomprehensiveincomeforthedifferenceinactualpensionreturnsaboveexpectationsduringtheyear.Author:KennethW.ShawNationality:ColumbiaOriginatefrom:TheCPAJournal譯文二設(shè)定收益制養(yǎng)老金會計新準(zhǔn)則2008年3月SFAS頒布了158號《雇主對既定福利養(yǎng)老金和其他退休后計劃的會計處理》對FASB第87、88、106號準(zhǔn)則做了修訂，顯著改變了資產(chǎn)負(fù)債表對設(shè)定收益制下養(yǎng)老金的列報。在SFAS158頒布之前，一些特定事項的影響，像養(yǎng)老金計劃的修改，精算所得和精算損失，是準(zhǔn)許在資產(chǎn)負(fù)債表中遞延確認(rèn)的，以至于養(yǎng)老金凈資產(chǎn)（養(yǎng)老金資產(chǎn)減去養(yǎng)老金負(fù)債）很少在資產(chǎn)負(fù)債表中列報。SFAS158要求公司在資產(chǎn)負(fù)債表中以資產(chǎn)或是負(fù)債的形式列報養(yǎng)老金凈資產(chǎn)，這將會引起養(yǎng)老金負(fù)債的顯著上升。盡管SFAS158也應(yīng)用于其他退休福利計劃以及非盈利組織，但是我們這里主要是講盈利組織的設(shè)定收益計劃。SFAS158對資產(chǎn)負(fù)債表列報的要求SFAS158對于預(yù)付或應(yīng)付的養(yǎng)老金成本，即一個公司養(yǎng)老金凈資產(chǎn)、凈負(fù)債以及未確認(rèn)的金額是在資產(chǎn)負(fù)債表中列報的。SFAS158論證性地提高了財務(wù)報告要求，公司需要更加清楚地提供有關(guān)設(shè)定收益養(yǎng)老金計劃的信息。而之前只要在財務(wù)報表附中披露就行了。SFAS158要求實行設(shè)定收益制養(yǎng)老金計劃的公司必須將預(yù)計養(yǎng)老金負(fù)債總額和養(yǎng)老金資產(chǎn)的公允價值之差確認(rèn)為一項資產(chǎn)或負(fù)債。預(yù)計養(yǎng)老金負(fù)債總額是根據(jù)養(yǎng)老金計劃公式對職工已提供的服務(wù)精算所得的當(dāng)前價值。結(jié)果復(fù)雜、抽象、不確定的“最小養(yǎng)老金負(fù)債”準(zhǔn)則被刪掉了，之前它運用于累積的養(yǎng)老金負(fù)債小于養(yǎng)老金資產(chǎn)的公允價值的情況。（累積養(yǎng)老金負(fù)債與預(yù)期養(yǎng)老金負(fù)債類似，但是它沒有包含預(yù)期未來上漲工資的現(xiàn)值）。除此之外，先前在附注中披露的未確認(rèn)前期服務(wù)成本以及精算所失和所得，現(xiàn)在要求在財務(wù)報表中進(jìn)行披露，作為一個對所有者權(quán)益項下綜合收益進(jìn)行抵消的科目。SFAS158對利潤表的要求SFAS158并沒有改變當(dāng)期養(yǎng)老金成本的計算，當(dāng)期的成本依舊取決于原來的服務(wù)成本，利息成本，養(yǎng)老金資產(chǎn)的預(yù)期收益率，以及未確認(rèn)項目的分?jǐn)偂Ｈ欢鳶FAS158的確對綜合收益產(chǎn)生了影響。具體來說，期間內(nèi)發(fā)生精算所得和精算損失以及前期服務(wù)成本都確認(rèn)為綜合收益的組成部分。除此之外，實施SFAS158之前，對精算所得、精算損失、前期服務(wù)成本和轉(zhuǎn)換金額的分期確認(rèn)在計入綜合收益前需要重分類調(diào)整。SFAS158的實施圖表1表示的是LockheedMartin,Glatfelter,andAMRCorp三家公司在財務(wù)報表附注中對養(yǎng)老金披露的數(shù)據(jù)。LockheedMartin的例子很經(jīng)典，它代表了SFAS158試圖改變的現(xiàn)狀——實際上養(yǎng)老金資金籌集不足卻仍報告一項資產(chǎn)。特別是LockheedMartin的養(yǎng)老金負(fù)債($28,421million)超過了它的養(yǎng)老金資產(chǎn)($23,432million)，表明養(yǎng)老金資金短缺4,989million。之前LockheedMartin未確認(rèn)的凈損失和前期服務(wù)成本(totaling$7,108million)使它報告了$2,119million的養(yǎng)老金資產(chǎn)($7,108–$4,989)。圖標(biāo)1中有關(guān)Glatfelter和AMR的數(shù)據(jù)預(yù)示在SFAS158準(zhǔn)則下其他類似的情形。Glatfelter盡管報告了$155.3million的凈資產(chǎn)，按照SFAS158的要求需要減少$90million的資產(chǎn)。雖然AMR近期確認(rèn)了高達(dá)$882million的養(yǎng)老金負(fù)債，但按照SFAS158的要求，AMR還要將養(yǎng)老金負(fù)債提高到$3,225million。如何向SFAS158過渡下面的例子采用圖表1中2005年的實際數(shù)據(jù)來闡述以上三個公司在向新準(zhǔn)則過渡時所做的記錄的。由于SFAS158大致上是在2006年11月15號的會計年度末生效的，因此這些公司在轉(zhuǎn)變中所記錄的實際數(shù)字會與例子有所不同。為了簡化，在闡述過程中我們將忽略稅收的影響。圖表1顯示了這三個公司分別在資產(chǎn)負(fù)債表上報告了額外的最小負(fù)債額和相應(yīng)的無形資產(chǎn)。SFAS15把這些項目都給刪除了。除此之外，養(yǎng)老金資產(chǎn)、養(yǎng)老金負(fù)債和累計綜合收益需要調(diào)整使最終的平衡與SFAS158要求的數(shù)字相等。這種轉(zhuǎn)變所做主要的分錄，我們用2005年的數(shù)據(jù)在圖表2中展示。圖表3展示了圖表2的分錄過繼到三個公司的資產(chǎn)負(fù)債表的結(jié)果，我們可以看到重要的幾點。第一，每個公司的養(yǎng)老金狀況不是報告為一項資產(chǎn)就是一項負(fù)債。第二，計入綜合收益后的收入與前期未確認(rèn)的金額相等。在這個例子中以及其他類似的擁有設(shè)定收益制養(yǎng)老金計劃的公司按照SFAS158進(jìn)行調(diào)整后，所有者權(quán)益金額會有所下降，甚至增加了少數(shù)股東權(quán)益。向SFAS過渡可能增加杠桿公司的成本，因為增加限制性條約的可能性下降了。最后公司的資產(chǎn)負(fù)債表和基金狀況在實施SFAS158后會更容易理解?？夏崴箇.肖國籍：哥倫比亞出處：注冊會計師原文1Thelogicofpensionaccounting2.Pensionsasanexpense.EarlyapproachestopensionaccountingIntheUSAandUK,private-sectoremployer-sponsoredpensionarrangementsbegantoappearinthesecondhalfofthe19thcentury,andwereoftenassociatedwithlargeorganizationssuchasrailways,insurancecompaniesandbanks(Hannah,1986:10–12;ChandarandMiranti,2007:206).Accountingforthesearrangementswasoftenverysimple.Thecostrecognizedbytheemployerwaseffectivelythecashpaidinagivenperiod.Someschemesoperatedona‘pay-as-you-go’basis,wheretheemployermadenoadvanceprovisionforretirementbenefits.Inthiscase,thecosteachperiodequaledthebenefitspaid.Inaschemewheretheemployermadecontributionstoanexternalfundinvestedinsecurities,outofwhichbenefitswouldbepaid,ormadenotionalcontributionstoaninternalaccount,thecostwouldbethecontributionsarisingineachperiod,possiblyaugmentedbyinterestonnotionalcontributionsifthesewerenotusedtopurchasesecurities.However,manyemployersgrantedpensionstoenableemployeestoretire,eventhoughnoadvanceprovisionhadbeenmade.The‘expense-as-you-pay’accountingforpensionswasrationalizedthroughthe‘gratuitytheory’ofretirementbenefits(McGilletal.,2004:16).Thistheoryproposedthatretirementbenefitswereawardedtoretireesatthediscretionoftheemployer,‘a(chǎn)sakindlyactonthepartofanemployertowardsoldretainerswhohaveservedhimfaithfullyandwell’(PilchandWood,1979:2).Payingapensionwasnotnecessarilyanactofpurebenevolence,becauseitcouldallowanemployertoretireanemployeewhowasnolongerperformingadequately,withoutincurringpubliccriticism.Thegratuitytheoryimpliedthattheemployerreceivedanefficiencygainwhensuperannuatedemployeesretired,andthattheappropriatepointatwhichtorecognizethecostofpensionswasasthepensionswerepaid.Iftheemployerwantedtoearmarksomeearningsinadistinctpensionreservebeforeemployeesretired,thenthiswouldberegardedasanappropriationofprofitratherthanasanexpense.Eveninstructuredpensionschemes,theemployermightincludeclausesdenyingtheexistenceofanenforceablecontract,stressingthatpensionbenefitswerepaidentirelyattheemployer’sdiscretionandcouldbediscontinuedatanytime(Stone,1984:24).However,thegratuitytheoryrapidlycameunderchallengefromtheviewthatpensionsconstitute‘deferredpay’,andthatemployeesineffectsacrificecurrentincomeinexchangefortheexpectationofincomeinthefuture.Onthisbasis,earlyaccountingtheoristssuchasHenryRandHatfieldsuggestedthatemployersshouldincludeinoperatingexpenses‘theamountnecessarytoprovideforfuturepensions’(Hatfield,1916:194).Anumberofcommentatorsobservedthatthecalculationofsuchanexpensewaspotentiallyhighlycomplex,buttheysuggestedthatthecalculationsfellwithinthedomainofactuaries(Stone,1984:26).Membersoftheactuarialprofessionhadalreadybeeninvolvedinadvisingonappropriatecontributionratesforpensionschemesinvolvingeitherexternalorinternal‘notional’funding.Inaccountingterms,theemployerwouldmeasuretheannualcostofpensionprovisioneitherdirectlyintermsofamountscalculatedbyactuaries,iftherouteofinternalfundingwasfollowed,orthroughthecontributions(themselvesdeterminedbyactuaries)toanexternalpensionfund.Inthecaseofexternalfunding,costwouldbeequaltocontributionsduefortheperiod,and,otherthanshort-termaccruals,pensionexpensewouldbebasedoncashpayments(orotherassetstransferred)tothepensionfund.2.2.ThebeginningsofaccountingregulationEarlyauthoritativeaccountingpronouncementsendorsedthisessentiallycash-basedapproachtopensioncostdetermination.TheCommitteeonAccountingProcedureoftheAmericanInstituteofCertifiedPublicAccountants(AICPA)issuedAccountingResearchBulletinNo.47AccountingforCostsofPensionPlansin1956,andexpressedtheviewthat‘costsbasedoncurrentandfutureservicesshouldbesystematicallyaccruedduringtheexpectedperiodofactiveserviceofthecoveredemployees’(CAP,1956).Oncloseranalysis,‘systematicaccrual’impliedthatemployerswouldusethemethodrecommendedbytheactuaryforfundingthepensionplantodeterminethepensionexpenseinrespectofcurrentservice.ThisapproachwasendorsedbytheAccountingPrinciplesBoard(APB)intheirOpinionNo.8AccountingfortheCostofPensionPlans,issuedin1966.APB8isentirelycost-based–therearereferencesto‘balance-sheetpensionaccruals’and‘balance-sheetpensionprepaymentsordeferredcharges’butnoexplanationofthesetermsorhowtheyaretobedetermined.MuchoftheOpinionaddressesnottheissueofdetermining‘normalcost’(‘theannualcostassigned,undertheactuarialcostmethodinuse,toyearssubsequenttotheinceptionofapensionplanortoaparticularvaluationdate’)butrather‘pastservicecost’(‘pensioncostassignedundertheactuarialcostmethodinuse,toyearspriortotheinceptionofapensionplan’)and‘priorservicecost’(‘pensioncostassigned,undertheactuarialcostmethodinuse,toyearspriortothedateofaparticularactuarialvaluation’).TheOpiniongoestogreatlengthstoprovideguidanceonhowthesecomponentsofpensioncostshouldberecognized,recommendingspreadingofthecostsoveraperiodupto40years.Anumberoffeaturesoftheaccountingtreatmentofpensioncostsneedtobehighlighted.Firstalthoughitisnotmadeexplicit,thereisanunder-lyingdesiretoarriveatapensionexpenseineachperiodthatisnotmateriallydifferentfromtheemployer’scontributionstothepensionfund.APB8notes‘theamountofthepensioncostdeterminedunderthisOpinionmayvaryfromtheamounfunded’(APB,1966:para.43),butthissituationisnotanalyzedindetail.Forunfundedpensionplans,costsaretobedeterminedusinganactuarialcostmethod.Thecriteriafortheselectionofanappropriateactuarialcostmethodarethatthemethodis‘rationalandsystematicandshouldbeconsistentlyappliedsothatitresultsinareasonablemeasureofpensioncostfromyeartoyear’.Author:ChristopherJ.NapierNationality:EnglishOriginatefrom:TheCPAJournal譯文一養(yǎng)老金會計的邏輯2養(yǎng)老金費用在19世紀(jì)后期的美國和英國，出現(xiàn)了私人部門雇主贊助的養(yǎng)老金計劃，主要集中于鐵路公司和保險業(yè)、銀行業(yè)等大型機(jī)構(gòu)(Hannah,1986:10–12;ChandarandMiranti,2007:206)。這時的養(yǎng)老金會計往往非常簡單。雇主確認(rèn)的成本實際上就是一定期間內(nèi)支付的現(xiàn)金。很多養(yǎng)老金計劃是都是在職工退休后進(jìn)行支付，雇主并沒有提供進(jìn)一步的退休福利。在這種情況下，每段期間內(nèi)的成本就是該期間的現(xiàn)金支付。在某些計劃中，雇主提供資金投資于外部的證券，用取得的收益支付養(yǎng)老金，或是向內(nèi)部的賬戶提供資金。如果基金沒有被用來購買證券，成本將會是每段時間內(nèi)的服務(wù)成本并計上合理的利率。然而，很多雇主為了能讓雇員退休情愿支付養(yǎng)老金，但是并沒有提供進(jìn)一步的福利?，F(xiàn)收現(xiàn)付制養(yǎng)老金會計是建立在“酬金理論”(McGilletal.,2004:16)基礎(chǔ)上的，這個理論認(rèn)為養(yǎng)老金是雇主對退休人員的一種獎勵，“是雇主對為他忠誠服務(wù)的退休老職工的善意施舍”(PilchandWood,1979:2)。其實支付養(yǎng)老金并不是出于純粹的善意，因為它能讓雇主辭退那些工作效率不高的雇員，而不受到社會的指責(zé)。“酬金”理論暗示雇主通過辭退落后的職工而使效率得到提高，對養(yǎng)老金成本合適的計量就是支付的養(yǎng)老金金額。如果雇主希望在一個特定的養(yǎng)老金儲備預(yù)留一些員工退休前的收入，這時他應(yīng)該確認(rèn)一部分利潤而不是費用。即使在格式化的養(yǎng)老金計劃中，雇主也可能會加入這樣的條款，否認(rèn)這是一種強(qiáng)制的合同，而強(qiáng)調(diào)養(yǎng)老金福利完全是根據(jù)自己意愿老來支付，任何時候他都可以終止這項計劃(Stone,1984:24)。然而另一種觀點的出現(xiàn)馬上讓“小費理論”受到了挑戰(zhàn)。這種觀點認(rèn)為養(yǎng)老金其實是遞延的工資，雇員實際上是犧牲了當(dāng)前的收入而換取未來的收益。在這個基礎(chǔ)上，HenryRandHatfield等人的早些理論認(rèn)為雇主必須在營業(yè)外支出中計入“未來的養(yǎng)老金費用”(Hatfield,1916:194)。很多評論員評論說這種形式的養(yǎng)老金核算將會非常復(fù)雜，他們建議由精算師來完成這些計算。一些精算專家已經(jīng)在建議為養(yǎng)老金計劃提供一種利率，無論針對內(nèi)部或是外部的名義基金。在會計處理上，雇主需要計算每年的養(yǎng)老金成本，如果是內(nèi)部的計劃，將會直接采用精算師的計算結(jié)果，如果是外部的基金計劃，將采用外部的養(yǎng)老保險基金的貢獻(xiàn)（由精算師確定）。外部的基金計劃，養(yǎng)老金成本等于某段時間的貢獻(xiàn)，養(yǎng)老金費用是根據(jù)支付的現(xiàn)金來確定的，而不是應(yīng)計負(fù)債。早期的權(quán)威會計采納現(xiàn)收現(xiàn)付制來確認(rèn)養(yǎng)老金成本。AICPA在1956年發(fā)布會計研究公告第47準(zhǔn)則——有關(guān)養(yǎng)老金成本的確認(rèn)，強(qiáng)調(diào)“養(yǎng)老金成本必須將當(dāng)前和未來的服務(wù)成本系統(tǒng)化地分?jǐn)偟矫總€參加養(yǎng)老金計劃的職工的預(yù)期工作年限中去”(CAP,1956)。進(jìn)一步的分析，“系統(tǒng)的分?jǐn)偂币馕吨椭鱾儗⒁捎镁銕焸兘ㄗh的方法來確定當(dāng)前雇員所提供的服務(wù)成本。APB在1966年頒布的養(yǎng)老金計劃成本第8號會計準(zhǔn)則意見中也同意采取這種方法。APB8完全是以成本為基礎(chǔ)的，它建議在資產(chǎn)負(fù)債表中設(shè)置“養(yǎng)老金負(fù)債”和“預(yù)付養(yǎng)老金”項目，但是他們并沒有對這些項目做出解釋，也沒有說明這些項目是如何決定的。《意見》的大部分內(nèi)容并不是說明如何確認(rèn)正常成本（在使用精算成本下，每年的費用分配至養(yǎng)老金實施后的期間里或是到某一特定的日期），而是介紹過去成本（在使用精算成本發(fā)下，將養(yǎng)老金成本分配至養(yǎng)老金計劃實施前幾年），和前期服務(wù)成本（在使用精算成本下，將養(yǎng)老金成本分配至養(yǎng)老金實施后到一個特定的精算估值日期）。《意見》對于做如何確認(rèn)養(yǎng)老金成本組成項目提供了詳細(xì)的指導(dǎo)，建議期間應(yīng)該要長達(dá)40年以上，而且一系列的養(yǎng)老金會計處理方法特征需要被強(qiáng)調(diào)。雖然它沒有言明，但是它的潛在意愿是要使確認(rèn)的養(yǎng)老金費用不要與雇主提存的養(yǎng)老金數(shù)額有顯著的差別。APB8提到根據(jù)《意見》確認(rèn)的養(yǎng)老金成本可能會與雇主提存的養(yǎng)老金數(shù)額有所差別，但是并沒有對這種情形做詳細(xì)的分析。對于那些沒有經(jīng)費的養(yǎng)老金計劃，成本是根據(jù)權(quán)責(zé)發(fā)生制來核算的。應(yīng)計成本的核算方法的選擇標(biāo)準(zhǔn)是能“合理、系統(tǒng)并得到一貫的應(yīng)用，以使養(yǎng)老金每年都能得到合理的計量”?？死锼雇懈.納皮爾國籍：英國出處：注冊會計師五分鐘搞定5000字畢業(yè)論文外文翻譯，你想要的工具都在這里!在科研過程中閱讀翻譯外文文獻(xiàn)是一個非常重要的環(huán)節(jié)，許多領(lǐng)域高水平的文獻(xiàn)都是外文文獻(xiàn)，借鑒一些外文文獻(xiàn)翻譯的經(jīng)驗是非常必要的。由于特殊原因我翻譯外文文獻(xiàn)的機(jī)會比較多，慢慢地就發(fā)現(xiàn)了外文文獻(xiàn)翻譯過程中的三大利器：Google“翻譯”頻道、金山詞霸（完整版本）和CNKI“翻譯助手"。

具體操作過程如下：

1.先打開金山詞霸自動取詞功能，然后閱讀文獻(xiàn)；

2.遇到無法理解的長