養老金會計外文翻譯文獻養老金會計外文翻譯文獻(文檔含英文原文和中文翻譯)原文：NewAccountingRulesforDefinedBenefitPensionPlansMARCH2008-IssuedinSeptember2006,StatementofFinancialAccountingStandards(SFAS)158,Employers’AccountingforDefinedBenefitPensionandOtherPostretirementPlans—AnAmendmentofFASBStatementsNo.87,88,106,and132(R),significantlychangesthebalance-sheetreportingfordefinedbenefitpensionplans.BeforeSFAS158,theeffectsofcertainevents,suchasplanamendmentsoractuarialgainsandlosses,weregranteddelayedbalance-sheetrecognition.Asaresult,aplan’sfundedstatus(planassetsminusobligations)wasrarelyreportedonthebalancesheet.SFAS158requirescompaniestoreporttheirplans’fundedstatusaseitheranassetoraliabilityontheirbalancesheets,whichwillcausereportedpensionliabilitiestorisesignificantly.AlthoughSFAS158alsoappliestopostretirementbenefitplansotherthanpensionsandtonot-for-profitentities,thefocusbelowisonfor-profitbusinesseswithdefinedbenefitpensionplans.Balance-SheetReportingUnderSFAS158UnderSFAS87,prepaidoraccruedpensioncost,whichisthenetofafirm’spensionassets,liabilities,andunrecognizedamounts,isreportedonthebalancesheet.SFAS158arguablyimprovesfinancialreportingbymoreclearlycommunicatingthefundedstatusofdefinedbenefitpensionplans.Previously,thisinformationwasreportedonlyinthedetailedpensionfootnotes.UnderSFAS158,companieswithdefinedbenefitpensionplansmustrecognizethedifferencebetweentheplan’sprojectedbenefitobligationanditsfairvalueofplanassetsaseitheranassetoraliability.Theprojectedbenefitobligationistheactuarialpresentvalueofthebenefitsattributedbythepensionplanbenefitformulaforservicesalreadyprovided.Asaresult,thecomplexandconceptuallyunsound“minimumpensionliability”rules,whichareusedwhentheaccumulatedbenefitobligationislessthanthefairvalueofpensionplanassets,hasbeeneliminated.(Theaccumulatedbenefitobligationissimilartotheprojectedbenefitobligationbutdoesnotincludeexpectedfuturesalaryincreasesinthecalculationofthepresentvalueofactuarialbenefits.)Inaddition,theunrecognizedpriorservicecostsandactuarialgainsandlossesthatwerepreviouslyrelegatedtothefootnotesarenowrecognizedonthebalancesheet,withanoffsettingamountinaccumulatedothercomprehensiveincomeundershareholders’equity.IncomeReportingUnderSFAS158SFAS158doesnotchangethecomputationofperiodicpensioncost,whichremainsafunctionofservicecost,interestcost,expectedreturnonpensionplanassets,andamortizationofunrecognizeditems.Itdoes,however,impactthereportingofcomprehensiveincome.Specifically,actuarialgainsorlossesandpriorservicecoststhatariseduringtheperiodarerecognizedascomponentsofcomprehensiveincome.Inaddition,theamortizationofactuarialgainsorlosses,priorservicecosts,andtransitionamountsrecognizedbeforeimplementingSFAS158requireareclassificationadjustmenttocomprehensiveincome.ApplyingSFAS158Exhibit1presentspensionfootnotedataforthreecompanies:LockheedMartin,Glatfelter,andAMRCorp.LockheedMartinrepresentsaclassicexampleofascenarioSFAS158isdesignedtoeliminate:namely,reportingapensionassetwhenthepensionplanisactuallyunderfunded.Specifically,LockheedMartin’spensionobligation($28,421million)exceedsitsplanassets($23,432million),meaningtheplanisunderfundedbythedifference,$4,989million.Previously,LockheedMartin’sunrecognizednetlossesandunrecognizedpriorservicecosts(totaling$7,108million)enabledittoreportapensionassetof$2,119million($7,108–$4,989).ThedataforGlatfelterandAMRinExhibit1indicateotherlikelyscenariosunderSFAS158.Glatfelter,whileoverfundedby$155.3million,wouldreduceitsreportedpensionassetby$90millionunderSFAS158.AlthoughAMRcurrentlyrecognizesapensionliabilityof$882million,SFAS158wouldrequireAMRtosignificantlyincreaseitsreportedpensionliabilityto$3,225million.AnIllustrationoftheTransitiontoSFAS158Thefollowingexampleusestheactual2005datafromExhibit1toillustratehoweachofthesecompanieswouldrecordthetransitiontothenewrules.BecauseSFAS158isgenerallyfirsteffectiveforfiscalyearsendingafterDecember15,2006,theactualnumbersthesecompaniesrecordupontransitiontoSFAS158willdifferfromthoseinthisexample.Forsimplicity,theillustrationignorestaxeffects.Exhibit1showsthateachofthethreecompaniesreportsadditionalminimumliabilitiesandrelatedintangibleassetsonitsbalancesheet.TheseitemsareeliminatedunderSFAS158.Inaddition,pensionassetsandliabilitiesandaccumulatedothercomprehensiveincomeareadjustedsothattheirendingbalancesconformtotheamountsrequiredunderSFAS158.Thenecessaryjournalentriestoaccomplishthetransition,using2005data,arepresentedinExhibit2.Exhibit3showsthebalance-sheetreportingforeachcompanyafterpostingtheentriesinExhibit2,andexposesseveralimportantpoints.First,eachcompanyreportsitsfundedstatusaseitherapensionassetorliability.Second,thebalanceinaccumulatedothercomprehensiveincomeequalstheamountofpreviouslyunrecognizeditems.Inthisexample,andlikelyformanycompanieswithdefinedbenefitplans,theamountofthiscontra-shareholders’equitywillincreaseunderSFAS158,evenpotentiallygeneratingnegativeshareholders’equity.ThetransitiontoSFAS158mightimposecostsonleveragedfirmsduetotheincreasedlikelihoodoftighteningrestrictivedebtcovenants.Finally,thebalance-sheetpresentation,andeachcompany’sfundedstatus,shouldbeeasiertounderstandafterSFAS158isimplemented.SubsequentApplicationofSFAS158SFAS158doesnotimpacttheamountofperiodicpensioncostreportedontheincomestatement,butitdoesimpactthereportingofcomprehensiveincome.Forexample,assumethatafterimplementingSFAS158LockheedMartinweretoreportthefinancialresultsinExhibit4.Again,theseamountsareforillustrativepurposesonly.Exhibit5showstherequiredjournalentries.Thefirstentryrecordstheservicecost,interestcost,andexpectedreturnonplanassetscomponentsofperiodicpensioncost.Thesecondentryreclassifiestheamortizationitemsfromaccumulatedothercomprehensiveincometoperiodicpensioncost,andthethirdentryadjuststhepensionliabilityandaccumulatedothercomprehensiveincomeforthedifferenceinactualpensionreturnsaboveexpectationsduringtheyear.Author:KennethW.ShawNationality:ColumbiaOriginatefrom:TheCPAJournal翻譯：設定收益制養老金會計新準則2008年3月SFAS頒布了158號《雇主對既定福利養老金和其他退休后計劃的會計處理》對FASB第87、88、106號準則做了修訂，顯著改變了資產負債表對設定收益制下養老金的列報。在SFAS158頒布之前，一些特定事項的影響，像養老金計劃的修改，精算所得和精算損失，是準許在資產負債表中遞延確認的，以至于養老金凈資產（養老金資產減去養老金負債）很少在資產負債表中列報。SFAS158要求公司在資產負債表中以資產或是負債的形式列報養老金凈資產，這將會引起養老金負債的顯著上升。盡管SFAS158也應用于其他退休福利計劃以及非盈利組織，但是我們這里主要是講盈利組織的設定收益計劃。SFAS158對資產負債表列報的要求SFAS158對于預付或應付的養老金成本，即一個公司養老金凈資產、凈負債以及未確認的金額是在資產負債表中列報的。SFAS158論證性地提高了財務報告要求，公司需要更加清楚地提供有關設定收益養老金計劃的信息。而之前只要在財務報表附中披露就行了。SFAS158要求實行設定收益制養老金計劃的公司必須將預計養老金負債總額和養老金資產的公允價值之差確認為一項資產或負債。預計養老金負債總額是根據養老金計劃公式對職工已提供的服務精算所得的當前價值。結果復雜、抽象、不確定的“最小養老金負債”準則被刪掉了，之前它運用于累積的養老金負債小于養老金資產的公允價值的情況。（累積養老金負債與預期養老金負債類似，但是它沒有包含預期未來上漲工資的現值）。除此之外，先前在附注中披露的未確認前期服務成本以及精算所失和所得，現在要求在財務報表中進行披露，作為一個對所有者權益項下綜合收益進行抵消的科目。SFAS158對利潤表的要求SFAS158并沒有改變當期養老金成本的計算，當期的成本依舊取決于原來的服務成本，利息成本，養老金資產的預期收益率，以及未確認項目的分攤。然而SFAS158的確對綜合收益產生了影響。具體來說，期間內發生精算所得和精算損失以及前期服務成本都確認為綜合收益的組成部分。除此之外，實施SFAS158之前，對精算所得、精算損失、前期服務成本和轉換金額的分期確認在計入綜合收益前需要重分類調整。SFAS158的實施圖表1表示的是LockheedMartin,Glatfelter,andAMRCorp三家公司在財務報表附注中對養老金披露的數據。LockheedMartin的例子很經典，它代表了SFAS158試圖改變的現狀——實際上養老金資金籌集不足卻仍報告一項資產。特別是LockheedMartin的養老金負債($28,42