NO.PZ2023020602000210
问题如下:
Under a defined contribution pension plan, which of the following is recognized as a pension expense?选项:
A.A Actuarial gains and losses. B.Periodic contributions to the plan. C.Service costs incurred during the period.解释:
Under a defined contribution pension plan, a company's only pension expenses are the predetermined contributions required to be made to the plan for the period.请问一下,在DC plan下,确认的收入和费用有哪些?DB plan 下,确认的收入有哪些?