The following is the core of the article, which analyzes the accounting method of defined benefit enterprise annuity and defined contribution enterprise annuity on basis of western experience.
本文的核心部分是在企业年金会计理论的指导下,借鉴国外企业年金会计准则的研究成果,探讨设定提存制和设定受益制计划下的企业年金会计处理与报告;
The following is the core of the article, which analyzes the accounting method of defined benefit enterprise annuity and defined contribution enterprise annuity on basis of western experience.
本文的核心部分是在企业年金会计理论的指导下,借鉴国外企业年金会计准则的研究成果,探讨设定提存制和设定受益制计划下的企业年金会计处理与报告;
应用推荐