养老金会计处理的探讨

(210003),,,,;(IASC),;,19,,,,20309%16%21,,,,;,,,,(DefinedContributionPlan)(DefinedBenefitPlan),2000111,601016%,656196%(),1984,,:;;,,,(HybridPlan),,;,,;,,,,72:606010%657%,200216©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,,,,(),,:,,,;,,,,,,;,,,,,,,,,,,;(),,:,,,,,,;,,,,,,,,;,,,,,,1948,(CAP)(ARB36),19561,CAPARB47,,ARB47(,),,,;196611FASB8(APB8),,,198512FASBSFAS87(APB8),,,,,,,,19971182200216©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,,;,,,,,,,,,,(FASB)87(SFAS87)88(SFAS88);(CICA)(NO.3460)(NO.4100);(ASC)24(SSAP24),(ASB)17(FRS17),,(I2ASC),(IAS19)(IAS26),(),,,,,()();,()(),,,,,();,,,,,(),,,,,:,,,,,:,,,,,,:(1)(Noncapitalization92200216©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.approach),,,,,,(2)(capitalizationapproach),,,,,,,;,,,;,,,,(),,,,,:,,:(1),,,,,,()(2),,,,,,,,(3),,,,,,,,(4),,,,;,1997,,,20%,,;,,3%,(200417%);,,,03200216©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,,;,,;,,;,,,;,,,,,,,,,,,,;,,,,,,,,,,,,,(),(),,,,,,,,,,,,45%-55%,,75%,20%-30%,75%,,,(),,,,,;1993,,,,;,,,,,,,,,19953,,71,40%-80%13200216©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.1.(1),,,,,,(2),,,,,,2001612:==2.,,,,,,,,,,,,,,,:(1),(2)(3),;,,,,,,,,,;,,(),(5%),,.2000.(2000).:,.1995.(199312).:.1999..:,.1998..,,.1997..:.1999...2001..:.2000.:.:.2000..:()FASB,SFAS87,1985.EmployersAccountingforPensionPlansDonaldE.Kieso&JerryJ.Weygandt,1994Eighthedition.IntermediateAccountingpar1057-110123200216©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.