【退職給付】従業員からの拠出があるケース

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  • #3276 Reply

    ねこっくま

    あそ〜んさん、お久し振りです。

    従業員からの拠出がある場合の退職給付会計のワークシートは、どうやって作成するのでしょうか?
    一般的なワークシートに加えるべきものを教えてください。

    #3279 Reply

    あそ〜ん
    Keymaster

    文字では表しにくいので、テキスト画像をはらせていただきます。
    退職給付会計ワークシート 従業員拠出

    この通りでなくてもいいのですが、退職給付債務と年金資産の行には書かずその外で、退職給付費用と年金掛金支払額を減らす感じです。

    #3282 Reply

    ねこっくま

    ありがとうございます!

    #3314 Reply

    ねこっくま

    答練で
    当期に年金資産として外部に10000千円の小切手を振り出して拠出している。
    という設定の問題があったのですが、これはワークシートでどのように処理すればよいのでしょうか?

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