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Kate · 2024年05月08日

如题

NO.PZ2024011002000113

问题如下:

Under a defined contribution pension plan, which of the following is recognized as a pension expense?

选项:

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.

那C 算是什么啊

1 个答案

lynn_品职助教 · 2024年05月09日

嗨,爱思考的PZer你好:


服务费用,就是相当于一些中介费


精算假设包括服务费用我们二级财务中会详细学习。

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