任員의 退職慰勞金과 賞與金에 關한 會計處理上의 諸問題 = Problems of Accounting on the Severance Indemnities Receivable Officers and on the Bonuses Receivable Officers

다국어 초록 (Multilingual Abstract)

The contents of this study can be summarized as follows:
① In the accounting standards and the tax laws shall be contained that the accrued severance indemnities receivable officers shall surely be set up and disposed in the balance sheet in the case of satisfying the requirements for setting up them.
② The severance indemnities receivable officers shall be presented in accounts in the form-appropriated their accruals every year-which must be allowanced in every term-end account in accordance with the regulation defining the allowance.
③ There require footnotes in the case of setting up as a special outlay, or of including in the accrued severance indemnities receivable employees, those receivable officers.
④ Bonuses receivable officers, with them considered as forms of future payment, shall be deposed and accrued bonuses for them shall be set up in the balance sheet.
⑤ Though the sum total of bonuses receivable directors also shall be decided at a general meeting of stockholders, the decisions about amount and time and method of the payment shall be left in the hands of the board of directors or the representative director.
⑥ Since it is unreasonable that bonuses receivable auditors shall be decided in .accordance with the management result, they shall be set up a special outlay.

목차 (Table of Contents)

• 목차 = 643
• Ⅰ. 서언 = 643
• Ⅱ. 임원퇴직 위로금의 처리에 관한 제문제 = 644
• 가. 임원퇴직 위로금의 충당금의 처리 = 644
• 나. 임원퇴직 위로금의 지급과 처리방법 = 648
• Ⅲ. 임원상여금의 처리에 관한 제문제 = 650
• 가. 임원상여금의 지급상의 처리 = 650
• Ⅳ. 결언 = 652
• 참고문헌 = 654
• Abstract = 655