作者willie1987 (威力是也)
看板Accounting
标题[问题] 退休金成本-97彰师大
时间Mon Feb 1 23:29:25 2010
The HP company adopted a defined benefit pension plan on Jan.1,2007,and prior
service credit was granted to employees.As of Jan.1,2007,the prior service
cost is $76,843.The unrecognized prior service cost is amortized by the
straight-line method over the remaining 10-year service life of the company's
active employees.Funding for the pension plan was $161,236 and $176,616 at
Dec. 31,2007 and 2008,respectively.Additional information relating to the
company'pension plan is presented below:
2007 2008
──── ────
Annual service cost $166,806 $186,127
Interest (discount) rate 10% 10%
Expected (and actual) return on plan assets 12% 12%
Fair value of plan assets $165,897
Required:
1.(略,非问题所在)
2.What is the balance in the pension plan fund as of Dec. 31,2008?
3.(略,非问题所在)
4.(略,非问题所在)
答案: 高点:2008/12/31 FV plan assets=165897+165897*12%+176616
=362420.64
志圣:pension plan fund=(182174-161236)+(199036-176616)
=43358
关於这题不是在算balance in the pension plan fund吗..未啥高点写期末FV的答案!?
而志圣的答案我根本就看不懂="=...所以就有请高手来相救了!!! 拜托了感恩!!!
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◆ From: 123.0.214.130
1F：推 littleget:请问第2小题是要求什麽阿(我对英文题不熟),我看高点是 02/02 00:16
2F：→ littleget:PAFV,志圣好像是APL 02/02 00:16
3F：→ willie1987:我也不了..虽然我绝得应该不是PAFV.. 02/02 01:12