问题如下:
Snow Creek Village West offers its employees a defined benefit pension plan and stock option, Snow Creek Village West complies with US GAAP.
The information on the following table:
Compared to the assumptions Snow used to calculate its periodic pension cost in 2017, earnings in 2018 were higher 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:
B is correct.
考点:养老金的假设
解析:这一题问的是下列哪项变化对2018年的NI增加
A选项:因为pension的maturity通常是很久的,可以类似于债券的duration,此时PBO增长的金额比discount rate减少的金额更大,也就是说PBO增加的影响更大。除非题目特殊说明这个pension要结束了,我们通常认为interest cost是增加的,导致NI降低。
B选项:题目预测2018年的工资增长率下降,那么退休后的工资水平下降,所以每一期摊销的service cost下降,所以NI上升。
C选项Expected long-term rate of return on plan assets的降低,也会使得NI降低的。
所以B选项 Estimated future salary increases 只是说 的是 (未来的薪酬涨幅) 而并不是未来薪酬 预测涨了,
实际还是用表格中的预测数据 做对比 2018年预测的薪酬涨幅低 所以 cost减低 NI 增加?