Employee benefits在ACCA考试中要掌握的内容是什么？

大家都知道 ，ACCA考试是对财会知识的学员，通过课程的学习，让学员充分掌握到财会、审计及管理等方面的知识，学员能够对财会有充分的认识。ACCA考试的知识点有很多，Employee benefits在ACCA考试中要掌握的内容是什么？

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。

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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 & not 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。

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备考ACCA考试的过程对学员来说很漫长，但是学员若是能够坚持的学习，充分掌握ACCA考试的内容，就能够让自己打造升级为一个财会的技能高手，让ACCA学员在未来的财会发展道路上走得更为长远。

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