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shero · 2024年07月01日

earnings in 2009 这里的earnings 指的什么

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NO.PZ202304050100004602

问题如下:

(2) Compared to the assumptions Stereo Warehouse used to compute its periodic pension cost in 2008, earnings in 2009 were most favorably affected by the change in the:

选项:

A.

discount rate.

B.

estimated future salary increases.

C.

expected long-term rate of return on plan assets.

解释:

In 2009, the three relevant assumptions were lower than in 2008. Lower expected salary increases reduce the service cost component of the periodic pension cost. A lower discount rate will increase the defined benefit obligation and increase the interest cost component of the periodic pension cost (the increase in the obligation will, in most cases, more than offset the decrease in the discount rate). Reducing the expected return on plan assets typically increases the periodic pension cost.

earnings in 2009 were most favorably affected by the change in the:啥意思

1 个答案

王园圆_品职助教 · 2024年07月01日

同学你好,earnings就是net income也就是净利润

因为题目给了很多2009年DB plan的资产收益率,PBO折现率,未来薪酬增长率的假设,所以题目其实是在问这些假设的改变会导致公司I/S表下的费用和收益会如何变化,从而其中哪个项目的改变最后会导致净利润增长

以资产收益率为例,如果收益率下降,那interest income就会更低高,最后的net income 就会越低,就不能选

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