會計外文翻譯---養(yǎng)老金會計的邏輯

1、<p><b>　　外文翻譯</b></p><p><b>　　原文1</b></p><p>　　The logic of pension accounting</p><p>　　2. Pensions as an expense</p><p>　　2.1. Early appro

2、aches to pension accounting </p><p>　　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 or

3、ganizations 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 effective

4、ly the cash paid in a given period. Some schemes operated on a ‘pay-as-you-go’ basis, where the employer made n</p><p>　　The ‘expense-as-you-pay’ accounting for pensions was rationalized through the ‘gratuit

5、y theory’ of retirement benefits (McGill et al., 2004: 16).This theory proposed that retirement benefits were awarded to retirees at the discretion of the employer, ‘a(chǎn)s a kindly act on the part of an employer towards old

6、 retainers who have served him faithfully and well’ (Pilch and Wood, 1979: 2). Paying a pension was not necessarily an act of pure benevolence, because it could allow an employer to retire an em</p><p>　　How

7、ever, the gratuity theory rapidly came under challenge from the view that pensions constitute ‘deferred pay’, and that employees in effect sacrifice current income in exchange for the expectation of income in the future.

8、 On this basis, early accounting theorists such as Henry Rand Hatfield suggested that employers should include in operating expenses ‘the amount necessary to provide for future pensions’ (Hatfield, 1916: 194). A number o

9、f commentators observed that the calculation of such an e</p><p>　　2.2. The beginnings of accounting regulation</p><p>　　Early authoritative accounting pronouncements endorsed this essentially c

10、ash-based approach to pension cost determination. The Committee on Accounting Procedure of the American Institute of Certified Public Accountants (AICPA) issued Accounting Research Bulletin No. 47 Accounting</p>&

11、lt;p>　　for Costs of Pension Plans in 1956, and expressed the view that ‘costs based on current and future</p><p>　　services should be systematically accrued during the expected period of active service of

12、 the covered employees’ (CAP, 1956). On closer analysis, ‘systematic accrual’ implied that employers would use the method recommended by the actuary for funding the pension plan to determine the pension expense in respec

13、t of current service. This approach was endorsed by the Accounting Principles Board (APB) in their Opinion No. 8 Accounting for the Cost of Pension Plans, issued in 1966. APB 8 is entirely co</p><p>　　Author

14、: Christopher J. Napier </p><p>　　Nationality: English</p><p>　　Originate from: The CPA Journal</p><p><b>　　譯文一</b></p><p><b>　　養(yǎng)老金會計的邏輯</b><

15、/p><p><b>　　2養(yǎng)老金費用</b></p><p>　　2.1早先的養(yǎng)老金會計</p><p>　　在19世紀后期的美國和英國，出現(xiàn)了私人部門雇主贊助的養(yǎng)老金計劃，主要集中于鐵路公司和保險業(yè)、銀行業(yè)等大型機構(gòu)(Hannah, 1986: 10–12; Chandar and Miranti,2007: 206)。這時的養(yǎng)老金會計往往非常

16、簡單。雇主確認的成本實際上就是一定期間內(nèi)支付的現(xiàn)金。很多養(yǎng)老金計劃是都是在職工退休后進行支付，雇主并沒有提供進一步的退休福利。在這種情況下，每段期間內(nèi)的成本就是該期間的現(xiàn)金支付。在某些計劃中，雇主提供資金投資于外部的證券，用取得的收益支付養(yǎng)老金，或是向內(nèi)部的賬戶提供資金。如果基金沒有被用來購買證券，成本將會是每段時間內(nèi)的服務(wù)成本并計上合理的利率。然而，很多雇主為了能讓雇員退休情愿支付養(yǎng)老金，但是并沒有提供進一步的福利。</p>

17、;<p>　　現(xiàn)收現(xiàn)付制養(yǎng)老金會計是建立在“酬金理論”(McGill et al., 2004: 16)基礎(chǔ)上的，這個理論認為養(yǎng)老金是雇主對退休人員的一種獎勵，“是雇主對為他忠誠服務(wù)的退休老職工的善意施舍”(Pilch and Wood, 1979: 2)。其實支付養(yǎng)老金并不是出于純粹的善意，因為它能讓雇主辭退那些工作效率不高的雇員，而不受到社會的指責?！俺杲稹崩碚摪凳竟椭魍ㄟ^辭退落后的職工而使效率得到提高，對養(yǎng)老金成本合

18、適的計量就是支付的養(yǎng)老金金額。如果雇主希望在一個特定的養(yǎng)老金儲備預(yù)留一些員工退休前的收入，這時他應(yīng)該確認一部分利潤而不是費用。即使在格式化的養(yǎng)老金計劃中，雇主也可能會加入這樣的條款，否認這是一種強制的合同，而強調(diào)養(yǎng)老金福利完全是根據(jù)自己意愿老來支付，任何時候他都可以終止這項計劃(Stone, 1984: 24)。</p><p>　　然而另一種觀點的出現(xiàn)馬上讓“小費理論”受到了挑戰(zhàn)。這種觀點認為養(yǎng)老金其實是遞延的

19、工資，雇員實際上是犧牲了當前的收入而換取未來的收益。在這個基礎(chǔ)上，Henry Rand Hatfield等人的早些理論認為雇主必須在營業(yè)外支出中計入“未來的養(yǎng)老金費用” (Hatfield, 1916: 194)。很多評論員評論說這種形式的養(yǎng)老金核算將會非常復(fù)雜，他們建議由精算師來完成這些計算。一些精算專家已經(jīng)在建議為養(yǎng)老金計劃提供一種利率，無論針對內(nèi)部或是外部的名義基金。在會計處理上，雇主需要計算每年的養(yǎng)老金成本，如果是內(nèi)部的計劃，將

20、會直接采用精算師的計算結(jié)果，如果是外部的基金計劃，將采用外部的養(yǎng)老保險基金的貢獻（由精算師確定）。外部的基金計劃，養(yǎng)老金成本等于某段時間的貢獻，養(yǎng)老金費用是根據(jù)支付的現(xiàn)金來確定的，而不是應(yīng)計負債。</p><p>　　2.2會計監(jiān)管的開始</p><p>　　早期的權(quán)威會計采納現(xiàn)收現(xiàn)付制來確認養(yǎng)老金成本。AICPA在1956年發(fā)布會計研究公告第47準則——有關(guān)養(yǎng)老金成本的確認，強調(diào)“養(yǎng)老金

21、成本必須將當前和未來的服務(wù)成本系統(tǒng)化地分攤到每個參加養(yǎng)老金計劃的職工的預(yù)期工作年限中去” (CAP, 1956)。進一步的分析，“系統(tǒng)的分攤”意味著雇主們將要采用精算師們建議的方法來確定當前雇員所提供的服務(wù)成本。APB在1966年頒布的養(yǎng)老金計劃成本第8號會計準則意見中也同意采取這種方法。APB 8完全是以成本為基礎(chǔ)的，它建議在資產(chǎn)負債表中設(shè)置“養(yǎng)老金負債”和“預(yù)付養(yǎng)老金”項目，但是他們并沒有對這些項目做出解釋，也沒有說明這些項目是如何

22、決定的?！兑庖姟返拇蟛糠謨?nèi)容并不是說明如何確認正常成本（在使用精算成本下，每年的費用分配至養(yǎng)老金實施后的期間里或是到某一特定的日期），而是介紹過去成本（在使用精算成本發(fā)下，將養(yǎng)老金成本分配至養(yǎng)老金計劃實施前幾年），和前期服務(wù)成本（在使用精算成本下，將養(yǎng)老金成本分配至養(yǎng)老金實施后到一個特定的精算估值日期）?！兑庖姟穼τ谧鋈绾未_認養(yǎng)老金成本組成項目提供了詳細的指導(dǎo)，建議期間應(yīng)該要長達40年以上，而且一系列的養(yǎng)老金會計處理方法特征</p