NO.PZ2018111303000041
问题如下:
ABC LA,a furnishings shopping company, offers its employees a defined benefit pension plan. The information on the following table:
Assuming there is no amortization of past service costs or actuarial losses and ignore the actuarial loss, please calculate the periodic pension cost that would be reported in I/S under US GAAP is:
选项:
A.361
B.320
C.120
解释:
A is correct.
考点:美国准则下的I/S的计算
解析:
题目说中psc不需要摊销,忽略A.L,那么在美国准则下,计入I/S的只有三项:
C.S.C, int cost和E(R)
第二步选择折现率,under US GAAP, E(R)就是expected return of asset,在国际准则下,E(R)是discount rate,也就是7.5%
期初PBO应加上当年的psc一起计算interest cost:
所以确认在I.S中的periodic pension cost=-320-(45000+150)*7.5%+40,800* 8.2%=-360.65,负号代表费用。
老师,题目中已经给了actual return 3100,为啥还要自己算呢?