作者musicdisc1 (musicdisc1)
看板Accounting
標題[問題]一題退休金會計
時間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北大會研]
(A)23,500 (B)24,400 (C)29,500 (D)28,000
答案：D
我的想法是X1攤銷3000(因為沒有門檻)，但中間那一句就看不懂
有哪位高手可以幫我解惑？感謝~
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1F：推 cle031:他是用直線法攤銷的(非門檻) X1年底為30,000然後-3000+1000 01/25 00:11
2F：→ cle031:中間那句的意思是實際收益=2000 預期收益=3000 01/25 00:12
3F：→ musicdisc1:感謝大大的回答，但為什麼要加1000啊？是因為精算現值 01/25 00:13
4F：→ musicdisc1:不等於實際結果嗎？ 01/25 00:14
5F：→ cle031:這部份的差異是預期報酬不等於實際報酬喔(基金的) 01/25 00:14
6F：→ musicdisc1:喔喔！我瞭解了~感謝你！ 01/25 00:17
7F：→ cle031:不會 XD 01/25 00:17