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

AJI · 2023年04月04日

Periodic Pension Cost v.s. Total Periodic Pension Cost

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


Periodic Pension Cost 和 Total Periodic 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?

1 个答案
已采纳答案

王园圆_品职助教 · 2023年04月04日

同学你好,两者是完全不同的

Total Periodic Pension Cost是分析师提出的概念,具体计算请看以下讲义截图

而Periodic Pension Cost 是会计上的概念,US GAAP下和IFRS下计算金额会有不同,请看以下讲义截图

  • 1

    回答
  • 0

    关注
  • 384

    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