Re: [問題] 退休金問題
※ 引述《babaface (都要幸福)》之銘言：
: The following information relates to the defined benefit pension plan of the
: McDonald company for the year ending December 31,2006.
: Projected benefit obligation(PBO),1/1 $4,600,000
: PBO,12/31 4,729,000
: Fair value of plan assets(PA),1/1 5,035,000
: PA,12/31 5,565,000
: Expected return on plan assets 450,000
: Amortization of deferred gain 32,500
: Employer contributions 425,000
: Benefits paid to retirees 390,000
: settlement rate 10%
: Problem:
: The net period pension cost reported in the income statement for 2006 would be
: (A)$11,500 (B)24,000 (C)$36,500 (D)$59,000
: Answer:(C)
: 怎麼算的?
: 謝謝!!
用工作底稿解釋應該比較清楚
Pension Worksheet
Journal entries Memo Record
pension exp. cash OCI-gain/loss PBO Plan Asset
1/1 ($4,600,000) $5,035,000
Service Cost ? ?
Interest Exp. 460,000 (460,000)
Expected Return(450,000) 450,000
Amort. gain (32,500) $32,500
Contribution ($425,000) 425,000
Benefit Paid 390,000 (390,000)
__________ __________
12/31 ($4,729,000)
工作底稿中有括號者為貸方，無括號者為借方
由PBO欄中所知資料可求得"?"為59,000，為該年度的服務成本，
故本題所求之本年度退休金費用共為
59,000+460,000-450,000-32,500 =36,500
但我的答案中12/31的plan asset 餘額並不等於題目所給的資料， 請各位指教
謝謝
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◆ From: 140.119.199.93
※ 編輯: barbu 來自: 140.119.199.93 (11/12 22:38)
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