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

Joanne · 2023年05月10日

net interest expense计算里面的120怎么理解?是past service cost?

* 问题详情,请 查看题干

NO.PZ202304050100004201

问题如下:

(1) The amount of periodic pension cost that would be reported in P&L under IFRS is closest to:

选项:

A.

28.

B.

538.

C.

1,020.

解释:

Under IFRS, the components of periodic pension cost that would be reported in P&L are the service cost (composed of current service and past service costs) and the net interest expense or income, calculated by multiplying the net pension liability or net pension asset by the discount rate used to measure the pension liability. Here, the service costs are 320 (= 200 + 120) and the net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]. Thus, the total periodic pension cost is equal to 538.

net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]

1 个答案

王园圆_品职助教 · 2023年05月11日

是的同学,何老师上课的时候说过,严格意义下,PSC是增加的期初的PBO而不是期末的PBO,所以计算interest cost的时候,需要用期初PBO加上PSC一起计算

但是也有的题目没有考虑PSC,所以助教建议以后碰到类似问题,同学可以先用考虑了PSC的方式计算一个interest cost,如果没有答案,就再算一个不含PSC的interest cost

  • 1

    回答
  • 0

    关注
  • 499

    浏览
相关问题

NO.PZ202304050100004201问题如下 The amount recognizeXYZ operating expense on the income statement relateto its plfor fiscye2024 is closest to: A.200B.320C.1000 B is correct. Servicost, comprising current anpastservicosts of 200 an120, respectively, is recognizeon the incomestatement operating expense. 请问这里为什么不考虑interest cost-E(R)的值?

2024-07-08 09:27 2 · 回答

NO.PZ202304050100004201问题如下 (1) The amount of perioc pension cost thwoulreportein P L unr IFRS is closest to: A.28.B.538.C.1,020. Unr IFRS, the components of perioc pension cost thwoulreportein P L are the servicost (composeof current servianpast servicosts) anthe net interest expense or income, calculatemultiplying the net pension liability or net pension asset the scount rate useto measure the pension liability. Here, the servicosts are 320 (= 200 + 120) anthe net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]. Thus, the totperioc pension cost is equto 538. 1.是actureturn计入OCI还是actureturn 和expectereturn的差额计入OCI?2.针对问题1计入OCI的东西,国际准则和美国准则计入的东西一样吗?3.国际准则计入OCI就完了,美国准则计入OCI之后还需要摊销到利润表是吗?真是太乱了

2023-09-20 15:52 1 · 回答

NO.PZ202304050100004201 问题如下 (1) The amount of perioc pension cost thwoulreportein P L unr IFRS is closest to: A.28. B.538. C.1,020. Unr IFRS, the components of perioc pension cost thwoulreportein P L are the servicost (composeof current servianpast servicosts) anthe net interest expense or income, calculatemultiplying the net pension liability or net pension asset the scount rate useto measure the pension liability. Here, the servicosts are 320 (= 200 + 120) anthe net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]. Thus, the totperioc pension cost is equto 538. 老师,您好!关于perioc pension cost的计算,不需要考虑actureturn吗?另外,如果计算expectereturn,题目明确给出了预期收益率是8%,也给出了liability的scount rate是7%,为什么是net asset 或net liability 乘以 7%,而不是期初的liability乘以7%再减去期初的asset乘以8%呢,如以下计算式perioc pension cost = 200+120+(42000+120)*0.07-39000*0.08 = 148.4

2023-07-22 22:18 1 · 回答