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ACCA考点Employee benefits有哪些内容？
文章来源：中博教育
发布时间：2022-01-06 17:08
阅读：371次
ACCA考试的考点有很多，那么ACCA考试中的考点Employee benefits要掌握的内容有哪些？下面为大家讲解一下。
ACCA考试知识点是想让学员更好学习财会知识的开始，Employee benefits是ACCA课程学习的一部分知识点，在学习该知识的时候，学员可以从下面四点出发，帮助自己更好的理解考试的内容。
1)Short-term benefits定义:Employee benefits(other than termination benefits)that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service.
计量：Accruals basis¬ discounted to PV
2)Post-employment benefits定义：which are payable after the completion of employment.
入账注意事项：
a)immediate recognition of past service cost(previously deferred)过去的劳务成本立刻入账
b)application of the same interest rate to assets and liabilities资产负债采用同样利率
c)recognition of all remeasurements in OCI精算差异入OCI
3)Settlements清算-一次性现金支付，结束关系，差额入P&L
The gain or loss on a settlement is recongnised in profit or loss when The settlement occurs：
DR PV obligation（as advised by actuary）×
CR FV plan assets（any assets transfered）×
CR Cash（paid directly by the entity）×
CR/DR Profit or loss（difference）×
4)‘Asset ceiling’test
定义：Amounts recognised as a net pension asset in the statement of financial position must not be stated at more than their recoverable amount.如果养老金为正资产，资产要做封顶测试。
Remeasurement loss&Impairment合并计入OCI。
备考ACCA考试的过程很漫长，但是考生若是能够坚持的学习，充分掌握ACCA考试的内容，就可以更顺利的通过考试。
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