长期利润分享计划会计分录
    英文回答：
    Long-Term Profit Sharing Plans.
    Long-term profit sharing plans are defined contribution plans that allow companies to share profits with employees beyond what is required by law. These plans are typically used to reward employees for their contributions to the company's success and to encourage long-term employment.
    There are two types of long-term profit sharing plans:
    Non-qualified plans are not subject to ERISA requirements and are not eligible for tax-deferred contributions. However, employers can deduct their contributions to these plans as a business expense.
    Qualified plans are subject to ERISA requirements and are eligible for tax-deferred contrib
utions. However, employer contributions to these plans are not deductible as a business expense.
    Accounting for Long-Term Profit Sharing Plans.
    The accounting for long-term profit sharing plans depends on the type of plan.
    Non-Qualified Plans.
    For non-qualified plans, the employer records the contribution as a business expense in the year it is paid. The employee does not recognize any income until the benefits are distributed.
    Qualified Plans.
    For qualified plans, the employer records the contribution as a reduction of net income in the year it is paid. The employee recognizes no income until the benefits are distributed.
    Financial Statement Disclosure.
    The following information must be disclosed in the financial statements for both non-qualified and qualified plans:
    A description of the plan.
    The amount of the employer's contributions.
    The number of employees covered by the plan.
    The value of the plan assets.
    The amount of benefits paid to employees.
    中文回答：
deductible    长期利润分享计划。
    长期利润分享计划是限定缴款计划，允许公司在法律要求之外与员工分享利润。这些计划通常用于奖励员工对公司成功的贡献，并鼓励长期就业。
    长期利润分享计划有两种：
    非合格计划不受 ERISA 要求约束，也没有资格享受递延缴税的供款。但是，雇主可以将对这些计划的供款作为营业费用扣除。
    合格计划须受 ERISA 要求约束，有资格享受递延缴税的供款。但是，雇主缴纳的这些计划的费用不得作为营业费用扣除。
    长期利润分享计划的会计处理。
    长期利润分享计划的会计处理取决于计划类型。
    非合格计划。
    对于非合格计划，雇主在支付该费用的年度将其记录为营业费用。在福利金发放之前，员工不会有任何收入。
    合格计划。
    对于合格计划，雇主将其支付的款项记为当年度净收入的减少部分。在福利金发放之前，员工不会有任何收入。
    财务报表披露。
    在非合格和合格计划的财务报表中必须披露以下信息：
    计划说明。
    雇主的缴款金额。
    计划覆盖的员工人数。
    计划资产的价值。
    向员工支付的福利金金额。

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