一題退休金會計 - 會計

※ 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 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!!!

題目說1992/12/31提撥基金$90,000，而且還貸 應計退休金負債6,300
故1992/12/31退休金分錄為:
退休金費用 96,300
現金 90,000
應計退休金負債 6,300

從分錄得知本年淨退休金成本(費用)共96,300

服務成本+利息成本-預期報酬=淨退休金成本(費用)
98,000+期初PBO*折現率8%-34,560=96,300
倒推得出期初PBO=$410,750


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