开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

xiaohong · 2021年05月11日

B中的Net Income是指利润表?不是会计科目?

NO.PZ2019100901000005

问题如下:

William Azarov is a portfolio manager for Westcome Investments, an asset management firm. Azarov is preparing for meetings with two of Westcome’s clients and obtains the help of Jason Boulder, a junior analyst. The first meeting is with Maglav Inc., a rapidly growing US-based technology firm with a young workforce and high employee turnover. Azarov directs Boulder to review the details of Maglav’s defined benefit (DB) pension plan. The plan is overfunded and has assets under management of $25 million.

In the meeting with Maglav, Azarov describes the investment approach used by Westcome in managing the pension plan. The approach is characterized by a high allocation to alternative investments, significant active management, and a reliance on outsourcing assets to other external asset managers. Azarov also explains that Maglav’s operating results have a low correlation with pension asset returns and that the investment strategy is affected by the fact that the pension fund assets are a small portion of Maglav’s market capitalization. Azarov states that the plan is subject to the Employee Retirement Income Security Act of 1974 (ERISA) and follows generally accepted accounting principles, including Accounting Standards Codification (ASC) 715, Compensation—Retirement Benefits.

Based on Azarov’s statement concerning ERISA and ASC 715, which of the following statements is correct?

选项:

A.

Maglav is not allowed to terminate the plan.

B.

Maglav can exclude the plan’s service costs from net income.

C.

Maglav’s plan must appear as an asset on Maglav’s balance sheet.

解释:

C is correct.

ASC 715, Compensation—Retirement Benefits requires that an overfunded (underfunded) plan appear as an asset (liability) on the balance sheet of the corporate sponsor. Maglav’s plan is overfunded, so it appears as an asset on Maglav’s balance sheet.

如主题

2 个答案

发亮_品职助教 · 2021年11月19日

嗨,爱思考的PZer你好:


Maglav can exclude the plan’s service costs from net income.


不是。B错误在exclude...from...

exclude from service costs from net income是指,在计算net income时,不考虑service costs。

这个exclude我还查过字典,就是不包含的意思【英英解释为:to keep out or omit (something or someone)】,可以理解成忽略的意思,但并没有扣减的意思。


正确的表述应该是:在计算net income时,要扣减掉service costs。也就是在报表里,一定要体现Pension的影响。

而B选项的表述是:在计算net income时,应该忽略掉services costs,显然B的描述是错误的。

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

发亮_品职助教 · 2021年05月12日

嗨,爱思考的PZer你好:


B中的Net Income是指利润表?不是会计科目?


就是会计科目:净收益。Service costs属于企业费用,在算Net income时,需要把Service costs扣掉。

----------------------------------------------
加油吧,让我们一起遇见更好的自己!

Yaq7 · 2021年11月19日

所以B错在哪呢?是因为用了can而不是must么

  • 2

    回答
  • 0

    关注
  • 591

    浏览
相关问题

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?

2024-08-31 12:07 1 · 回答

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。。。。。。。。

2023-09-03 14:39 1 · 回答

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

2023-07-18 10:13 1 · 回答

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??

2022-10-26 16:59 1 · 回答

NO.PZ2019100901000005 请问这题是考的哪个考点,哪个地方?

2021-10-30 16:18 1 · 回答