一題退休金會計 - 會計

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 $98000.
plan assets as of 1/1//92 of $432000.and an actual return on plan assets of
$34560.On Dec.31 1992 the company contributed $90000 to the pension plan.resu-
lting in a credit to Unfunded Accrued Pension Cost of $6300.What is the amount
of the projected benefit obligation on Jan.1 1992 ?

(A)$332000 (B)$345600 (C)$410750 (D)$432000

答案:C 這題感覺好像是未提撥退休金的...我不知道怎麼算ˊˋ
請會的人教教我吧~~~拜託了感恩!!!

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