一大題退休金會計 - 會計
By Jack
at 2009-11-05T00:09
at 2009-11-05T00:09
Table of Contents
※ 引述《willie1987 (威力是也)》之銘言:
: 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
1992
退休金費用 300,000 (只有服務成本)
現金 240,000
應計退休金負債 60,000---Ans
1993
退金休費用 456,000(服務成本450,000+利息成本30,000-預期報酬24,000)
現金 390,000
應計退休金負債 66,000
1993年應計退休金負債餘額60,000+66,000=126,000---Ans
: 2.What is the pension expense for the year ended Dex.31 1993 ?
: (A)$390000
: (B)$426000
: (C)$456000
: (D)$480000
從上一小題1993年分錄看的出1993年退休金費用為$456,000
: 3.As of Dec.31 1993.what is the balance in the pension plan asset fund ?
: (A)$456000
: (B)$630000
: (C)$654000
: (D)$840000
1993年底退休基金資產餘額為:
1992年底提撥數240,000+1993年實際報酬(期初基金資產240,000*10%)+1993年底提撥數
390,000=$654,000
: 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!!!
--
: 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
1992
退休金費用 300,000 (只有服務成本)
現金 240,000
應計退休金負債 60,000---Ans
1993
退金休費用 456,000(服務成本450,000+利息成本30,000-預期報酬24,000)
現金 390,000
應計退休金負債 66,000
1993年應計退休金負債餘額60,000+66,000=126,000---Ans
: 2.What is the pension expense for the year ended Dex.31 1993 ?
: (A)$390000
: (B)$426000
: (C)$456000
: (D)$480000
從上一小題1993年分錄看的出1993年退休金費用為$456,000
: 3.As of Dec.31 1993.what is the balance in the pension plan asset fund ?
: (A)$456000
: (B)$630000
: (C)$654000
: (D)$840000
1993年底退休基金資產餘額為:
1992年底提撥數240,000+1993年實際報酬(期初基金資產240,000*10%)+1993年底提撥數
390,000=$654,000
: 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!!!
--
Tags:
會計
All Comments
By Zanna
at 2009-11-06T18:37
at 2009-11-06T18:37
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