會計(jì)外文翻譯---設(shè)定收益制養(yǎng)老金會計(jì)新準(zhǔn)則

1、<p><b>　　原文2</b></p><p>　　New Accounting Rules for Defined Benefit Pension Plans</p><p>　　MARCH 2008 - Issued in September 2006, Statement of Financial Accounting Standards (SFA

2、S) 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—An Amendment of FASB Statements No. 87, 88, 106, and 132(R), significantly changes the balance-sheet reporting for defined benefit

3、pension plans. Before SFAS 158, the effects of certain events, such as plan amendments or actuarial gains and losses, were granted delayed balance-sheet recognition. As a result, a plan’s funde</p><p>　　Bala

4、nce-Sheet Reporting Under SFAS 158</p><p>　　Under SFAS 87, prepaid or accrued pension cost, which is the net of a firm’s pension assets, liabilities, and unrecognized amounts, is reported on the balance shee

5、t. SFAS 158 arguably improves financial reporting by more clearly communicating the funded status of defined benefit pension plans. Previously, this information was reported only in the detailed pension footnotes. </p

6、><p>　　Under SFAS 158, companies with defined benefit pension plans must recognize the difference between the plan’s projected benefit obligation and its fair value of plan assets as either an asset or a liabil

7、ity. The projected benefit obligation is the actuarial present value of the benefits attributed by the pension plan benefit formula for services already provided. As a result, the complex and conceptually unsound “minimu

8、m pension liability” rules, which are used when the accumulated benefit oblig</p><p>　　Income Reporting Under SFAS 158</p><p>　　SFAS 158 does not change the computation of periodic pension cost,

9、 which remains a function of service cost, interest cost, expected return on pension plan assets, and amortization of unrecognized items. It does, however, impact the reporting of comprehensive income. Specifically, actu

10、arial gains or losses and prior service costs that arise during the period are recognized as components of comprehensive income. In addition, the amortization of actuarial gains or losses, prior service costs, and </p

11、><p>　　Applying SFAS 158</p><p>　　Exhibit 1 presents pension footnote data for three companies: Lockheed Martin, Glatfelter, and AMR Corp. Lockheed Martin represents a classic example of a scenario

12、 SFAS 158 is designed to eliminate: namely, reporting a pension asset when the pension plan is actually underfunded. Specifically, Lockheed Martin’s pension obligation ($28,421 million) exceeds its plan assets ($23,432 m

13、illion), meaning the plan is underfunded by the difference, $4,989 million. Previously, Lockheed Martin’s unrecognize</p><p>　　The data for Glatfelter and AMR in Exhibit 1 indicate other likely scenarios und

14、er SFAS 158. Glatfelter, while overfunded by $155.3 million, would reduce its reported pension asset by $90 million under SFAS 158. Although AMR currently recognizes a pension liability of $882 million, SFAS 158 would re

15、quire AMR to significantly increase its reported pension liability to $3,225 million.</p><p>　　An Illustration of the Transition to SFAS 158</p><p>　　The following example uses the actual 2005 d

16、ata from Exhibit 1 to illustrate how each of these companies would record the transition to the new rules. Because SFAS 158 is generally first effective for fiscal years ending after December 15, 2006, the actual numbers

17、 these companies record upon transition to SFAS 158 will differ from those in this example. For simplicity, the illustration ignores tax effects.</p><p>　　Exhibit 1 shows that each of the three companies rep

18、orts additional minimum liabilities and related intangible assets on its balance sheet. These items are eliminated under SFAS 158. In addition, pension assets and liabilities and accumulated other comprehensive income ar

19、e adjusted so that their ending balances conform to the amounts required under SFAS 158. The necessary journal entries to accomplish the transition, using 2005 data, are presented in Exhibit 2.</p><p>　　Exhi

20、bit 3 shows the balance-sheet reporting for each company after posting the entries in Exhibit 2, and exposes several important points. First, each company reports its funded status as either a pension asset or liability.

21、 Second, the balance in accumulated other comprehensive income equals the amount of previously unrecognized items. In this example, and likely for many companies with defined benefit plans, the amount of this contra-shar

22、eholders’ equity will increase under SFAS 158, even pote</p><p>　　Subsequent Application of SFAS 158</p><p>　　SFAS 158 does not impact the amount of periodic pension cost reported on the income

23、statement, but it does impact the reporting of comprehensive income. For example, assume that after implementing SFAS 158 Lockheed Martin were to report the financial results in Exhibit 4. Again, these amounts are for il

24、lustrative purposes only.</p><p>　　Exhibit 5 shows the required journal entries. The first entry records the service cost, interest cost, and expected return on plan assets components of periodic pension cos

25、t. The second entry reclassifies the amortization items from accumulated other comprehensive income to periodic pension cost, and the third entry adjusts the pension liability and accumulated other comprehensive income f

26、or the difference in actual pension returns above expectations during the year.</p><p>　　Author: Kenneth W. Shaw </p><p>　　Nationality: Columbia</p><p>　　Originate from: The CPA Jou

27、rnal</p><p><b>　　譯文二</b></p><p>　　設(shè)定收益制養(yǎng)老金會計(jì)新準(zhǔn)則</p><p>　　2008年3月SFAS頒布了158號 《雇主對既定福利養(yǎng)老金和其他退休后計(jì)劃的會計(jì)處理》對FASB第87、88、106號準(zhǔn)則做了修訂，顯著改變了資產(chǎn)負(fù)債表對設(shè)定收益制下養(yǎng)老金的列報。在SFAS 158頒布之前，一些特定事項(xiàng)的

28、影響，像養(yǎng)老金計(jì)劃的修改，精算所得和精算損失，是準(zhǔn)許在資產(chǎn)負(fù)債表中遞延確認(rèn)的，以至于養(yǎng)老金凈資產(chǎn)（養(yǎng)老金資產(chǎn)減去養(yǎng)老金負(fù)債）很少在資產(chǎn)負(fù)債表中列報。SFAS 158要求公司在資產(chǎn)負(fù)債表中以資產(chǎn)或是負(fù)債的形式列報養(yǎng)老金凈資產(chǎn)，這將會引起養(yǎng)老金負(fù)債的顯著上升。盡管SFAS158也應(yīng)用于其他退休福利計(jì)劃以及非盈利組織，但是我們這里主要是講盈利組織的設(shè)定收益計(jì)劃。</p><p>　　SFAS 158對資產(chǎn)負(fù)債表列報的要

29、求</p><p>　　SFAS158對于預(yù)付或應(yīng)付的養(yǎng)老金成本，即一個公司養(yǎng)老金凈資產(chǎn)、凈負(fù)債以及未確認(rèn)的金額是在資產(chǎn)負(fù)債表中列報的。SFAS158論證性地提高了財(cái)務(wù)報告要求，公司需要更加清楚地提供有關(guān)設(shè)定收益養(yǎng)老金計(jì)劃的信息。而之前只要在財(cái)務(wù)報表附中披露就行了。</p><p>　　SFAS158要求實(shí)行設(shè)定收益制養(yǎng)老金計(jì)劃的公司必須將預(yù)計(jì)養(yǎng)老金負(fù)債總額和養(yǎng)老金資產(chǎn)的公允價值之差確認(rèn)為

30、一項(xiàng)資產(chǎn)或負(fù)債。預(yù)計(jì)養(yǎng)老金負(fù)債總額是根據(jù)養(yǎng)老金計(jì)劃公式對職工已提供的服務(wù)精算所得的當(dāng)前價值。結(jié)果復(fù)雜、抽象、不確定的“最小養(yǎng)老金負(fù)債”準(zhǔn)則被刪掉了，之前它運(yùn)用于累積的養(yǎng)老金負(fù)債小于養(yǎng)老金資產(chǎn)的公允價值的情況。（累積養(yǎng)老金負(fù)債與預(yù)期養(yǎng)老金負(fù)債類似，但是它沒有包含預(yù)期未來上漲工資的現(xiàn)值）。除此之外，先前在附注中披露的未確認(rèn)前期服務(wù)成本以及精算所失和所得，現(xiàn)在要求在財(cái)務(wù)報表中進(jìn)行披露，作為一個對所有者權(quán)益項(xiàng)下綜合收益進(jìn)行抵消的科目。</

31、p><p>　　SFAS 158 對利潤表的要求</p><p>　　SFAS158并沒有改變當(dāng)期養(yǎng)老金成本的計(jì)算，當(dāng)期的成本依舊取決于原來的服務(wù)成本，利息成本，養(yǎng)老金資產(chǎn)的預(yù)期收益率，以及未確認(rèn)項(xiàng)目的分?jǐn)?。然而SFAS158的確對綜合收益產(chǎn)生了影響。具體來說，期間內(nèi)發(fā)生精算所得和精算損失以及前期服務(wù)成本都確認(rèn)為綜合收益的組成部分。除此之外，實(shí)施SFAS158之前，對精算所得、精算損失、前期服

32、務(wù)成本和轉(zhuǎn)換金額的分期確認(rèn)在計(jì)入綜合收益前需要重分類調(diào)整。</p><p>　　SFAS 158的實(shí)施</p><p>　　圖表1表示的是Lockheed Martin, Glatfelter, and AMR Corp三家公司在財(cái)務(wù)報表附注中對養(yǎng)老金披露的數(shù)據(jù)。Lockheed Martin的例子很經(jīng)典，它代表了SFAS 158試圖改變的現(xiàn)狀——實(shí)際上養(yǎng)老金資金籌集不足卻仍報告一項(xiàng)資產(chǎn)。

33、特別是Lockheed Martin的養(yǎng)老金負(fù)債($28,421 million)超過了它的養(yǎng)老金資產(chǎn)($23,432 million)，表明養(yǎng)老金資金短缺4,989 million。之前Lockheed Martin未確認(rèn)的凈損失和前期服務(wù)成本(totaling $7,108 million)使它報告了$2,119 million的養(yǎng)老金資產(chǎn)($7,108 – $4,989)。 </p><p>　　圖標(biāo)1中有

34、關(guān)Glatfelter和AMR的數(shù)據(jù)預(yù)示在SFAS 158準(zhǔn)則下其他類似的情形。Glatfelter盡管報告了$155.3 million的凈資產(chǎn)，按照SFAS 158的要求需要減少$90 million的資產(chǎn)。雖然AMR近期確認(rèn)了高達(dá)$882 million的養(yǎng)老金負(fù)債，但按照SFAS 158的要求，AMR還要將養(yǎng)老金負(fù)債提高到$3,225 million。</p><p>　　如何向SFAS 158過渡<

35、;/p><p>　　下面的例子采用圖表1 中2005年的實(shí)際數(shù)據(jù)來闡述以上三個公司在向新準(zhǔn)則過渡時所做的記錄的。由于SFAS 158大致上是在2006年11月15號的會計(jì)年度末生效的，因此這些公司在轉(zhuǎn)變中所記錄的實(shí)際數(shù)字會與例子有所不同。為了簡化，在闡述過程中我們將忽略稅收的影響。</p><p>　　圖表1顯示了這三個公司分別在資產(chǎn)負(fù)債表上報告了額外的最小負(fù)債額和相應(yīng)的無形資產(chǎn)。SFAS15

36、把這些項(xiàng)目都給刪除了。除此之外，養(yǎng)老金資產(chǎn)、養(yǎng)老金負(fù)債和累計(jì)綜合收益需要調(diào)整使最終的平衡與SFAS158要求的數(shù)字相等。這種轉(zhuǎn)變所做主要的分錄，我們用2005年的數(shù)據(jù)在圖表2中展示。</p><p>　　圖表3展示了圖表2的分錄過繼到三個公司的資產(chǎn)負(fù)債表的結(jié)果，我們可以看到重要的幾點(diǎn)。第一，每個公司的養(yǎng)老金狀況不是報告為一項(xiàng)資產(chǎn)就是一項(xiàng)負(fù)債。第二，計(jì)入綜合收益后的收入與前期未確認(rèn)的金額相等。在這個例子中以及其他類

37、似的擁有設(shè)定收益制養(yǎng)老金計(jì)劃的公司按照SFAS158進(jìn)行調(diào)整后，所有者權(quán)益金額會有所下降，甚至增加了少數(shù)股東權(quán)益。向SFAS過渡可能增加杠桿公司的成本，因?yàn)樵黾酉拗菩詶l約的可能性下降了。最后公司的資產(chǎn)負(fù)債表和基金狀況在實(shí)施SFAS158后會更容易理解。</p><p><b>　　作者：肯尼斯w.肖</b></p><p><b>　　國籍：哥倫比亞<