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西红柿面 · 2024年06月08日

不是说Service Cost 都是Operating Expense吗?

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NO.PZ202304050100017302

问题如下:

Kensington plc, a fictional company based in the United Kingdom, sponsors a DB pension plan for qualifying employees. Kensington prepares its financial statements under IFRS. The discount rate that the company used in estimating the present value of its pension obligation was 5.48%. Disclosures on Kensington’s pension plan in the company’s notes to financial statements for the year ended 31 December 20X1 included the following.


The cash outflow recognized by Kensington in cash flows from operating activities for the year ended 31 December 20X1 is closest to:

选项:

A.

228

B.

693

C.

1322

解释:

B is correct. Employers’ plan contributions are cash outflows in operating activities.

不是说Service Cost 都是Operating Expense吗?那为什么这个不是算CF呢?

1 个答案
已采纳答案

王园圆_品职助教 · 2024年06月08日

同学你好,cash outflow是指公司真正的真金白银掏出去的钱

service cost中的,无论是psc还是csc,都是公司记账的时候记录的几项现金费用

只有公司真正每一期contribute到DB plan里面的现金,也就是Employers’ plan contributions 才是真正的现金流出呢

同学也可以再看下以下讲义的表述