[問題] 一大題退休金會計
S.company adopted a noncontributory defined benefit pension plan on Jan.1 1992
.S.company uses the benefit/years-of-service method.which results in the foll-
owing information
1992 1993
service cost $300000 $450000
amount funded 240000 390000
discount rate 10% 10%
actual rate of return 10% 10%
The fair value of the plan asset at the end of each year exceeded the ccumula-
ted benefit obligation.
1.What is the balance of the unfunded accrued pension cost as of Dec.31 ?
1992 1993
(A)$ 0 $60000
(B)$60000 $60000
(C)$60000 $66000
(D)$60000 $126000
2.What is the pension expense for the year ended Dex.31 1993 ?
(A)$390000
(B)$426000
(C)$456000
(D)$480000
3.As of Dec.31 1993.what is the balance in the pension plan asset fund ?
(A)$456000
(B)$630000
(C)$654000
(D)$840000
以上答案:1.D 2.C 3.C
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