[問題] 退休金會計的觀念題

看板Accounting作者 (威力是也)時間14年前 (2009/11/05 00:08), 編輯推噓1(1推 0噓 4→)
留言5則, 2人參與, 最新討論串1/1
On Jan.1 1992 the S.company changes the factor in the benefit formula from 0.02 to 0.022.retroactive to the adoption of the plan.The amendment will result in a(an) (A)Decrease in projected benefit obligation (B)Increase in service cost (C)Decrease in plan assets (D)Increase in plan assets 答案:B 我根本完全看不懂這題...請各位高手救救我吧~~~拜託了感恩!!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 114.25.155.181
推
11/05 00:16, , 1F
退休金公式算PBO、服務成本都要折現，題目說如果折現因子從
11/05 00:16, 1F
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11/05 00:17, , 2F
如果折現因子從..??後面還有嗎@@"
11/05 00:17, 2F
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11/05 00:18, , 3F
0.02變成0.022(變大了)，那麼乘以薪資水準後PBO、服務成本都
11/05 00:18, 3F
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11/05 00:18, , 4F
會變大。
11/05 00:18, 4F
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11/05 00:19, , 5F
感謝你^^
11/05 00:19, 5F
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