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Revert "Update 职工薪酬.md"
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‎src/zh/examinations_cpa/会计/2024/张敬富/职工薪酬.md

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### 设定收益计划
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重新计量其他长期职工福利净负债或净资产所产生的变动计入当期损益或相关资产成本
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重新计量其他长期职工福利净负债或净资产所产生的变动计入当期损益或相关资产成本

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