养老金会计的逻辑------外文翻译.doc
约5页DOC格式手机打开展开
养老金会计的逻辑------外文翻译,2. pensions as an expense2.1. early approaches to pension accounting in the usa and uk, private-sector employer-sponsored pension arrangements began to appear i...
内容介绍
此文档由会员 wanli1988go 发布
2. Pensions as an expense
2.1. Early approaches to pension accounting
In the USA and UK, private-sector employer-sponsored pension arrangements began to appear in the second half of the 19th century, and were often associated with large organizations such as railways, insurance companies and banks (Hannah, 1986: 10–12; Chandar and Miranti,2007: 206). Accounting for these arrangements was often very simple. The cost recognized by the employer was effectively the cash paid in a given period. Some schemes operated on a ‘pay-as-you-go’ basis, where the employer made no advance provision for retirement benefits. In this case, the cost each period equaled the benefits paid. In a scheme where the employer made contributions to an external fund invested in securities, out of which benefits would be paid, or made notional contributions to an internal account, the cost would be the contributions arising in each period, possibly augmented by interest on notional contributions if these were not used to purchase securities. However, many employers granted pension
2养老金费用
2.1早先的养老金会计
在19世纪后期的美国和英国，出现了私人部门雇主赞助的养老金计划，主要集中于铁路公司和保险业、银行业等大型机构(Hannah, 1986: 10–12; Chandar and Miranti,2007: 206)。这时的养老金会计往往非常简单。雇主确认的成本实际上就是一定期间内支付的现金。很多养老金计划是都是在职工退休后进行支付，雇主并没有提供进一步的退休福利。在这种情况下，每段期间内的成本就是该期间的现金支付。在某些计划中，雇主提供资金投资于外部的证券，用取得的收益支付养老金，或是向内部的账户提供资金。如果基金没有被用来购买证券，成本将会是每段时间内的服务成本并计上合理的利率。然而，很多雇主为了能让雇员退休情愿支付养老金，但是并没有提供进一步的福利。
现收现付制养老金会计是建立在“酬金理论”(McGill et al., 2004: 16)
2.1. Early approaches to pension accounting
In the USA and UK, private-sector employer-sponsored pension arrangements began to appear in the second half of the 19th century, and were often associated with large organizations such as railways, insurance companies and banks (Hannah, 1986: 10–12; Chandar and Miranti,2007: 206). Accounting for these arrangements was often very simple. The cost recognized by the employer was effectively the cash paid in a given period. Some schemes operated on a ‘pay-as-you-go’ basis, where the employer made no advance provision for retirement benefits. In this case, the cost each period equaled the benefits paid. In a scheme where the employer made contributions to an external fund invested in securities, out of which benefits would be paid, or made notional contributions to an internal account, the cost would be the contributions arising in each period, possibly augmented by interest on notional contributions if these were not used to purchase securities. However, many employers granted pension
2养老金费用
2.1早先的养老金会计
在19世纪后期的美国和英国，出现了私人部门雇主赞助的养老金计划，主要集中于铁路公司和保险业、银行业等大型机构(Hannah, 1986: 10–12; Chandar and Miranti,2007: 206)。这时的养老金会计往往非常简单。雇主确认的成本实际上就是一定期间内支付的现金。很多养老金计划是都是在职工退休后进行支付，雇主并没有提供进一步的退休福利。在这种情况下，每段期间内的成本就是该期间的现金支付。在某些计划中，雇主提供资金投资于外部的证券，用取得的收益支付养老金，或是向内部的账户提供资金。如果基金没有被用来购买证券，成本将会是每段时间内的服务成本并计上合理的利率。然而，很多雇主为了能让雇员退休情愿支付养老金，但是并没有提供进一步的福利。
现收现付制养老金会计是建立在“酬金理论”(McGill et al., 2004: 16)
