一題退休金會計 - 會計

Net unrecognized loss at 12/31/X0 equals $30,000
after recording 20X0 pension ezpenses.the average
expected period of employees is 10 years for all
relevant years. The actuary notifies the sponsor
that an actuarial gain of $4,000 is determined at
12/31/X0.Atural return for 20X1is $2,000 and expected
return is $3,000. The following informations is
also available:
1/2/X1 12/31/X1

PBO 50,000 90,000
PAFV 20,000 27,000

What is the unrecognized loss subject to amortization
in 20X2 assuming the firm uses the straight line method
to amortize gains and losses(no corridor)? [98北大會研]
(A)23,500 (B)24,400 (C)29,500 (D)28,000

答案：D

我的想法是X1攤銷3000(因為沒有門檻)，但中間那一句就看不懂
有哪位高手可以幫我解惑？感謝~

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