vested benefits VS non-vested benefits benefits, 中, 的

serenasun

5.2 SUGGESTED APPROACH AND QUESTIONS 中说道PAST SERVICE COST的分录

 

VESTED BENEFITS： DR  PAST SERVICECOST

                               CR：PV DEFINED BENEFIT OBLIGATION

 

NON-VESTED BENEFITS: DR UNRECOGNISED PAST SERVICE COST  

                                    CR  PV DEFINED BENEFIT   OBLIGAGTION

 

什么意思？看不懂 能否高手分析下？

serenasun

阿 ，太感动了，谢谢楼上的 朋友