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

Rachel · 2023年03月30日

No.PZ2018111303000040

  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.

796

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 =(45000+150-40800）*7.5%=326

所以periodic pension cost=470+326=796


请问2023年5月的考纲计算interest cost到底需不需要加上PSC?

添加评论
1 个答案

王园圆_品职助教 · 2023年03月31日

同学你好，何老师上课的时候是特意说过的哦，有PSC的时候，计算interest cost除了考虑PBO beginning是还需要加上past service cost


  • 1

    回答

  • 0

    关注

  • 302

    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