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Avalon · 2024年09月08日

麻烦老师,问一下这题

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.

为什么c不对。产生的费用不对吗

1 个答案
已采纳答案

lynn_品职助教 · 2024年09月09日

嗨,努力学习的PZer你好:


属于I/S表上operating expense部分的只有psc和csc,


因此如果C选项.Service costs incurred during the period.是current service cost,就对了,C选项服务费用,其实相当于一些中介费,不包括在I/S的pension expense中


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