past service costs

简明释义

期前退休金费用支出

英英释义

例句

1.The HR department provided a detailed report on the past service costs 过去服务成本 incurred over the last five years.

人力资源部门提供了一份关于过去五年发生的过去服务成本的详细报告。

2.Understanding past service costs 过去服务成本 is crucial for accurate financial forecasting.

理解过去服务成本对于准确的财务预测至关重要。

3.During the audit, the accountant had to calculate the past service costs 过去服务成本 for the retirement plan.

在审计过程中，会计需要计算退休计划的过去服务成本。

4.The company recognized the past service costs 过去服务成本 associated with employee benefits in its financial statements.

公司在财务报表中确认了与员工福利相关的过去服务成本。

5.The new policy will impact the past service costs 过去服务成本 that need to be reported this fiscal year.

新政策将影响本财年需要报告的过去服务成本。

作文

In the realm of accounting and finance, understanding various terminologies is crucial for effective decision-making. One such term that often arises in discussions about employee benefits and pension plans is past service costs. These costs refer to the financial implications associated with benefits earned by employees for their service prior to a specific date, typically the date when a new benefit plan is established or amended. Understanding past service costs is essential for both employers and employees, as it impacts the financial health of an organization and the benefits that employees can expect upon retirement.To elaborate, past service costs are usually recognized when a company decides to enhance its pension plan or make changes that affect the benefits employees have already earned. For instance, if a company decides to increase the pension benefits for employees who have been with the company for a certain number of years, the costs associated with those additional benefits are considered past service costs. This means that the company has to account for the increased liability on its balance sheet, which can significantly impact its financial statements.The recognition of past service costs is governed by specific accounting standards, such as the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). These standards require companies to recognize the costs in the period in which the plan amendment occurs, ensuring that the financial statements reflect the true economic position of the company. This recognition is vital because it affects not only the company's reported profits but also its cash flow and funding status.For employees, understanding past service costs can provide insights into how changes in pension plans may affect their future retirement benefits. If a company announces a change to its pension plan that includes past service costs, employees may need to reevaluate their retirement planning strategies. They might need to consider whether the changes will be beneficial or detrimental to their long-term financial security.Moreover, past service costs can also influence negotiations between employees and employers, especially during collective bargaining processes. Employees may advocate for better pension benefits based on the recognition of past service costs, while employers must weigh these costs against their overall financial strategy. This dynamic creates a complex relationship where both parties must communicate effectively to reach a mutually beneficial agreement.In conclusion, past service costs are a critical aspect of employee benefit accounting that deserves careful consideration. Both employers and employees should strive to understand the implications of these costs, as they play a significant role in shaping the financial landscape of organizations and the welfare of their workforce. By recognizing the importance of past service costs, stakeholders can make more informed decisions that align with their financial goals and retirement aspirations.

在会计和财务领域，理解各种术语对于有效的决策至关重要。其中一个常常出现在关于员工福利和养老金计划讨论中的术语是过去服务成本。这些成本指的是与员工在特定日期之前所赚取的福利相关的财务影响，通常是新福利计划建立或修订的日期。理解过去服务成本对雇主和员工都很重要，因为它影响着组织的财务健康以及员工退休时可以期待的福利。进一步阐述，过去服务成本通常在公司决定增强其养老金计划或进行影响员工已获得福利的更改时被确认。例如，如果一家公司决定增加在公司工作一定年限的员工的养老金福利，与那些额外福利相关的成本被视为过去服务成本。这意味着公司必须在其资产负债表上计算增加的负债，这可能会显著影响其财务报表。过去服务成本的确认受到特定会计标准的管理，如国际财务报告准则（IFRS）和公认会计原则（GAAP）。这些标准要求公司在计划修订发生的期间确认成本，确保财务报表反映公司的真实经济状况。这种确认至关重要，因为它不仅影响公司的报告利润，还影响其现金流和融资状态。对于员工来说，理解过去服务成本可以提供对养老金计划变化如何影响他们未来退休福利的洞察。如果一家公司宣布对其养老金计划进行包含过去服务成本的更改，员工可能需要重新评估他们的退休规划策略。他们可能需要考虑这些变化是对他们长期财务安全的有利还是不利。此外，过去服务成本还可以影响员工与雇主之间的谈判，尤其是在集体谈判过程中。员工可能会根据过去服务成本的确认来争取更好的养老金福利，而雇主则必须权衡这些成本与其整体财务战略。这种动态关系创造了一个复杂的局面，双方必须有效沟通，以达成互利的协议。总之，过去服务成本是员工福利会计中一个关键的方面，值得仔细考虑。雇主和员工都应努力理解这些成本的影响，因为它们在塑造组织的财务格局和其劳动力的福利方面发挥着重要作用。通过认识到过去服务成本的重要性，利益相关者可以做出更明智的决策，以符合他们的财务目标和退休愿望。