作者willie1987 (威力是也)
看板Accounting
标题[问题] 退休金会计
时间Fri Feb 26 23:27:54 2010
Net unrecognized loss at 12/31/X0 equals $30,000 after recording 20X0 pension
expense.The average expected service 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.Actual return for 20X1 is $2,000,and expected
return is $3,000.The following information is also available:
1/2/X1 12/31/X1
Projected Benefit Obligation $50,000 $90,000
Plan Assets at Fair Value $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)?
(A.)$23,500 (B.)$24,400 (C.)$29,500 (D.)$28,000
这题高点没答案..($24900)
详解:若未认列退休金损失$30000未含期初精算利益$4000.则:
12/31/X0 BV $30000
精算利益 (4000)
摊销(26000-50000*10%)/10= (2100)
退休基金资产损失 1000
────
12/31/X1 BV $24900
不过我不太知道题目的"no corridor"是代表什麽..是没有缓冲金额吗!?
如果是摊销:26000/10=2600 那麽答案就会等於24400.....
那大家觉得呢@@"
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