一大題退休金會計 - 會計

Edwina avatar
By Edwina
at 2009-11-04T23:37

Table of Contents

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

小弟不才算不出來...有請各位大哥了...拜託了感恩!!!

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Tags: 會計

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損益項目表達

Jack avatar
By Jack
at 2009-11-04T23:18
※ 引述《iaki771010 (阿咕咕)》之銘言: : 請問一下 : 發放現金股利 : 發放股票股利 這兩個助教給我們的答案是 保留盈餘的減項 : 但是解答給我們 財務報表附註 : 還有 : 更正去年期末存貨估計錯誤 是保留盈餘的加減項 還是 前期損益調整? : 還是這個兩個都可以??? : 請幫忙 ...

受贈資產小疑問

Iris avatar
By Iris
at 2009-11-04T23:14
※ 引述《d9321003 (阿鴻)》之銘言: : 想請問 : 受贈資產 捐贈者非政府 : 那受贈者收到資產 是要貸 其他收入-受贈 還是 資本公積-受贈 資本公積-受贈,因為對公司而言是營利事業,不大可能有無償贈與 所以視為一種投資。不能視為捐贈 - ...

一題退休金會計

Donna avatar
By Donna
at 2009-11-04T22:43
※ 引述《willie1987 (威力是也)》之銘言: : D.company has a noncontributory defined benefit pension plan for its employees : During 1992.the pension plan has a discount ...

受贈資產小疑問

Gary avatar
By Gary
at 2009-11-04T19:50
想請問 受贈資產 捐贈者非政府 那受贈者收到資產 是要貸 其他收入-受贈 還是 資本公積-受贈 - ...

一題退休金會計

Kyle avatar
By Kyle
at 2009-11-04T19:44
D.company has a noncontributory defined benefit pension plan for its employees During 1992.the pension plan has a discount rate of 8%.seevice cost of $9800 ...