问题如下图：
选项：
A. 
B. 
C. 
解释：
为什么A不对c课件上说遵照gaap为什么这里变成遵照asc
发亮_品职助教 · 2020年01月09日
嗨，从没放弃的小努力你好：
Accounting Standards Codification (ASC)和GAAP可以理解成是一回事。
因为题干也说了：Must follows GAAP, including ASC 715。所以我们就可以把ASC和GAAP理解成一回事。
因为咱们考试不会考会计这些，所以他说到执行GAAP即可，或者按本题Including ASC也行
A选项的Terminate plan是可以的，因为可以是关闭DB plan，转而执行一个DC Plan。
关于会计准则的DB plan的要求，我们学到了2点：
1. gains, losses, and service costs进入Net income；所以B错误；
2. 养老金的Overfunded（Underfunded）状态要进入资产负债表。
-------------------------------就算太阳没有迎着我们而来，我们正在朝着它而去，加油！
NO.PZ2019100901000005 问题如下 WilliAzarov is a portfolio manager for Westcome Investments, asset management firm. Azarov is preparing for meetings with two of Westcome’s clients anobtains the help of Jason Boulr, a junior analyst. The first meeting is with MaglInc., a rapiy growing US-basetechnology firm with a young workforanhigh employee turnover. Azarov rects Boulr to review the tails of Maglav’s finebenefit () pension plan. The plis overfunanhassets unr management of $25 million. In the meeting with Maglav, Azarov scribes the investment approauseWestcome in managing the pension plan. The approais characterizea high allocation to alternative investments, significant active management, ana relianon outsourcing assets to other externasset managers. Azarov also explains thMaglav’s operating results have a low correlation with pension asset returns anththe investment strategy is affectethe faththe pension funassets are a small portion of Maglav’s market capitalization. Azarov states ththe plis subjeto the Employee Retirement Income Security Aof 1974 (ERISanfollows generally accepteaccounting principles, inclung Accounting Stanr Cofication (AS715, Compensation—Retirement Benefits.Baseon Azarov’s statement concerning ERISA anASC 715, whiof the following statements is correct? A.Maglis not alloweto terminate the plan. B.Maglcexclu the plan’s servicosts from net income. C.Maglav’s plmust appeasset on Maglav’s balansheet. C is correct. ASC 715, Compensation—Retirement Benefits requires thoverfun(unrfun plappeasset (liability) on the balansheet of the corporate sponsor. Maglav’s plis overfun so it appears asset on Maglav’s balansheet. 请问这里的terminate plan和讲义里面的freezon plan是一样的么？
NO.PZ2019100901000005问题如下WilliAzarov is a portfolio manager for Westcome Investments, asset management firm. Azarov is preparing for meetings with two of Westcome’s clients anobtains the help of Jason Boulr, a junior analyst. The first meeting is with MaglInc., a rapiy growing US-basetechnology firm with a young workforanhigh employee turnover. Azarov rects Boulr to review the tails of Maglav’s finebenefit () pension plan. The plis overfunanhassets unr management of $25 million. In the meeting with Maglav, Azarov scribes the investment approauseWestcome in managing the pension plan. The approais characterizea high allocation to alternative investments, significant active management, ana relianon outsourcing assets to other externasset managers. Azarov also explains thMaglav’s operating results have a low correlation with pension asset returns anththe investment strategy is affectethe faththe pension funassets are a small portion of Maglav’s market capitalization. Azarov states ththe plis subjeto the Employee Retirement Income Security Aof 1974 (ERISanfollows generally accepteaccounting principles, inclung Accounting Stanr Cofication (AS715, Compensation—Retirement Benefits.Baseon Azarov’s statement concerning ERISA anASC 715, whiof the following statements is correct?A.Maglis not alloweto terminate the plan.B.Maglcexclu the plan’s servicosts from net income.C.Maglav’s plmust appeasset on Maglav’s balansheet.C is correct. ASC 715, Compensation—Retirement Benefits requires thoverfun(unrfun plappeasset (liability) on the balansheet of the corporate sponsor. Maglav’s plis overfun so it appears asset on Maglav’s balansheet.请下B。。。。。。。。
NO.PZ2019100901000005 问题如下 WilliAzarov is a portfolio manager for Westcome Investments, asset management firm. Azarov is preparing for meetings with two of Westcome’s clients anobtains the help of Jason Boulr, a junior analyst. The first meeting is with MaglInc., a rapiy growing US-basetechnology firm with a young workforanhigh employee turnover. Azarov rects Boulr to review the tails of Maglav’s finebenefit () pension plan. The plis overfunanhassets unr management of $25 million. In the meeting with Maglav, Azarov scribes the investment approauseWestcome in managing the pension plan. The approais characterizea high allocation to alternative investments, significant active management, ana relianon outsourcing assets to other externasset managers. Azarov also explains thMaglav’s operating results have a low correlation with pension asset returns anththe investment strategy is affectethe faththe pension funassets are a small portion of Maglav’s market capitalization. Azarov states ththe plis subjeto the Employee Retirement Income Security Aof 1974 (ERISanfollows generally accepteaccounting principles, inclung Accounting Stanr Cofication (AS715, Compensation—Retirement Benefits.Baseon Azarov’s statement concerning ERISA anASC 715, whiof the following statements is correct? A.Maglis not alloweto terminate the plan. B.Maglcexclu the plan’s servicosts from net income. C.Maglav’s plmust appeasset on Maglav’s balansheet. C is correct. ASC 715, Compensation—Retirement Benefits requires thoverfun(unrfun plappeasset (liability) on the balansheet of the corporate sponsor. Maglav’s plis overfun so it appears asset on Maglav’s balansheet. 不是说如果是overfun表达在资产负债表中为net asset 吗？ 为啥这句话中没有体现net的概念
NO.PZ2019100901000005 问题如下 WilliAzarov is a portfolio manager for Westcome Investments, asset management firm. Azarov is preparing for meetings with two of Westcome’s clients anobtains the help of Jason Boulr, a junior analyst. The first meeting is with MaglInc., a rapiy growing US-basetechnology firm with a young workforanhigh employee turnover. Azarov rects Boulr to review the tails of Maglav’s finebenefit () pension plan. The plis overfunanhassets unr management of $25 million. In the meeting with Maglav, Azarov scribes the investment approauseWestcome in managing the pension plan. The approais characterizea high allocation to alternative investments, significant active management, ana relianon outsourcing assets to other externasset managers. Azarov also explains thMaglav’s operating results have a low correlation with pension asset returns anththe investment strategy is affectethe faththe pension funassets are a small portion of Maglav’s market capitalization. Azarov states ththe plis subjeto the Employee Retirement Income Security Aof 1974 (ERISanfollows generally accepteaccounting principles, inclung Accounting Stanr Cofication (AS715, Compensation—Retirement Benefits.Baseon Azarov’s statement concerning ERISA anASC 715, whiof the following statements is correct? A.Maglis not alloweto terminate the plan. B.Maglcexclu the plan’s servicosts from net income. C.Maglav’s plmust appeasset on Maglav’s balansheet. C is correct. ASC 715, Compensation—Retirement Benefits requires thoverfun(unrfun plappeasset (liability) on the balansheet of the corporate sponsor. Maglav’s plis overfun so it appears asset on Maglav’s balansheet. 是不是这句话The plis overfunanhassets unr management of $25 million.表达是overfun然后是 plan，考察会计的记录方法？？
NO.PZ2019100901000005 请问这题是考的哪个考点，哪个地方？