作者musicdisc1 (musicdisc1)
看板Accounting
标题[问题]一题退休金会计
时间Sun Jan 24 12:46:41 2010
Net unrecognized loss at 12/31/X0 equals $30,000
after recording 20X0 pension ezpenses.the average
expected period of employees is 10 years for all
relevant years. The actuary notifies the sponsor
that an actuarial gain of $4,000 is determined at
12/31/X0.Atural return for 20X1is $2,000 and expected
return is $3,000. The following informations is
also available:
1/2/X1 12/31/X1
PBO 50,000 90,000
PAFV 20,000 27,000
What is the unrecognized loss subject to amortization
in 20X2 assuming the firm uses the straight line method
to amortize gains and losses(no corridor)? [98北大会研]
(A)23,500 (B)24,400 (C)29,500 (D)28,000
答案：D
我的想法是X1摊销3000(因为没有门槛)，但中间那一句就看不懂
有哪位高手可以帮我解惑？感谢~
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1F：推 cle031:他是用直线法摊销的(非门槛) X1年底为30,000然後-3000+1000 01/25 00:11
2F：→ cle031:中间那句的意思是实际收益=2000 预期收益=3000 01/25 00:12
3F：→ musicdisc1:感谢大大的回答，但为什麽要加1000啊？是因为精算现值 01/25 00:13
4F：→ musicdisc1:不等於实际结果吗？ 01/25 00:14
5F：→ cle031:这部份的差异是预期报酬不等於实际报酬喔(基金的) 01/25 00:14
6F：→ musicdisc1:喔喔！我了解了~感谢你！ 01/25 00:17
7F：→ cle031:不会 XD 01/25 00:17