开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Aimee🌸 · 2022年08月21日

有一个引申的问题 关于periodic pension cost

  1. CFA II
  2. FRA

NO.PZ2018111303000040

问题如下：

ABC LA，a furnishings shopping company, offers its employees a defined benefit pension plan. The information on the following table:

Please calculate the periodic pension cost that would be reported in I/S under IFRS:

选项：

A.

315

B.

785

C.

635

解释：

B is correct.

考点: periodic pension cost的计算

解析：

在国际准则下，I/S里面的项目有service cost and net interest expense

Service cost=320+150=470

Net interest expense=interest expense-"E(R)"，"E(R)"在国际准则下用discount rate计算

Net interest expense= pension liability×discount rate -plan assets×discount rate =(45,000-40,800)*7.5%=315

所以periodic pension cost=470+315=785

借用题目中的数据，请问那个remeaurements的部分的符号是？也就是求完整的periodic pension cost是多少？总是弄不清楚remeasurements部分的符号。

整体的是320+150+（45000-40800）*7.5%+350-（3100-40800*7.5%）吗？

就是acturial loss 是成本增加，所以是加上，而3100-40800*7.5%=40代表赚钱了，所以符号是-，这样推是对的吗？

添加评论
1 个答案

袁园_品职助教 · 2022年08月22日

嗨，从没放弃的小努力你好：


对的，推的正确的。就是这个逻辑。

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

  • 1

    回答

  • 1

    关注

  • 315

    浏览
相关问题

NO.PZ2018111303000040 问题如下 ALA，a furnishings shopping company, offers its employees a finebenefit pension plan. The information on the following table:Please calculate the perioc pension cost thwoulreportein I/S unr IFRS: A.315 B.796 C.635 B is correct.考点: perioc pension cost的计算解析在国际准则下，I/S里面的项目有servicost annet interest expenseServicost=320+150=470Net interest expense=interest expense-\"E(R)\"，\"E(R)\"在国际准则下用scount rate计算Net interest expense= pension liability×scount rate -plassets×scount rate =(45000+150-40800）*7.5%=326所以perioc pension cost=470+326=796 记得课程中有到习题，是说要先加到期初的plassets里？

2024-03-17 11:43 3 · 回答

NO.PZ2018111303000040 问题如下 ALA，a furnishings shopping company, offers its employees a finebenefit pension plan. The information on the following table:Please calculate the perioc pension cost thwoulreportein I/S unr IFRS: A.315 B.796 C.635 B is correct.考点: perioc pension cost的计算解析在国际准则下，I/S里面的项目有servicost annet interest expenseServicost=320+150=470Net interest expense=interest expense-\"E(R)\"，\"E(R)\"在国际准则下用scount rate计算Net interest expense= pension liability×scount rate -plassets×scount rate =(45000+150-40800）*7.5%=326所以perioc pension cost=470+326=796 PBO(B)+CSC+PSC+INT Cost+(AL-AG）-BP=PBO（E) 按题干信息推出来 int cost = 3375, 为啥不能470+3375-40800*7.5%=785 ？？

2023-06-17 00:39 1 · 回答

NO.PZ2018111303000040 问题如下 ALA，a furnishings shopping company, offers its employees a finebenefit pension plan. The information on the following table:Please calculate the perioc pension cost thwoulreportein I/S unr IFRS: A.315 B.796 C.635 B is correct.考点: perioc pension cost的计算解析在国际准则下，I/S里面的项目有servicost annet interest expenseServicost=320+150=470Net interest expense=interest expense-\"E(R)\"，\"E(R)\"在国际准则下用scount rate计算Net interest expense= pension liability×scount rate -plassets×scount rate =(45000+150-40800）*7.5%=326所以perioc pension cost=470+326=796 上一道题让按照US GAAP的规则计算I/S下的Peroc Pension cost ,还包括了OCI的数，IFRS下只计算 SERVICOST+NET INTEREST EXPENSE吗

2023-05-25 21:50 1 · 回答

NO.PZ2018111303000040 问题如下 ALA，a furnishings shopping company, offers its employees a finebenefit pension plan. The information on the following table:Please calculate the perioc pension cost thwoulreportein I/S unr IFRS: A.315 B.796 C.635 B is correct.考点: perioc pension cost的计算解析在国际准则下，I/S里面的项目有servicost annet interest expenseServicost=320+150=470Net interest expense=interest expense-\"E(R)\"，\"E(R)\"在国际准则下用scount rate计算Net interest expense= pension liability×scount rate -plassets×scount rate =(45000+150-40800）*7.5%=326所以perioc pension cost=470+326=796 这题答案中的150对应的是哪个会计科目的数字？

2023-05-07 20:43 1 · 回答

NO.PZ2018111303000040 问题如下 ALA，a furnishings shopping company, offers its employees a finebenefit pension plan. The information on the following table:Please calculate the perioc pension cost thwoulreportein I/S unr IFRS: A.315 B.796 C.635 B is correct.考点: perioc pension cost的计算解析在国际准则下，I/S里面的项目有servicost annet interest expenseServicost=320+150=470Net interest expense=interest expense-\"E(R)\"，\"E(R)\"在国际准则下用scount rate计算Net interest expense= pension liability×scount rate -plassets×scount rate =(45000+150-40800）*7.5%=326所以perioc pension cost=470+326=796 Perioc Pension Cost 和 TotPerioc Pension Cost在计算结果上是否可以等同？如不等同，请问两者的差异是因为哪几项造成的？

2023-04-04 16:13 1 · 回答