退休金成本-97彰師大 - 會計

The HP company adopted a defined benefit pension plan on Jan.1,2007,and prior
service credit was granted to employees.As of Jan.1,2007,the prior service
cost is $76,843.The unrecognized prior service cost is amortized by the
straight-line method over the remaining 10-year service life of the company's
active employees.Funding for the pension plan was $161,236 and $176,616 at
Dec. 31,2007 and 2008,respectively.Additional information relating to the
company'pension plan is presented below:
2007 2008
──── ────
Annual service cost $166,806 $186,127
Interest (discount) rate 10% 10%
Expected (and actual) return on plan assets 12% 12%
Fair value of plan assets $165,897

Required:
1.(略,非問題所在)
2.What is the balance in the pension plan fund as of Dec. 31,2008?
3.(略,非問題所在)
4.(略,非問題所在)

答案: 高點:2008/12/31 FV plan assets=165897+165897*12%+176616
=362420.64
志聖:pension plan fund=(182174-161236)+(199036-176616)
=43358

關於這題不是在算balance in the pension plan fund嗎..未啥高點寫期末FV的答案!?
而志聖的答案我根本就看不懂="=...所以就有請高手來相救了!!! 拜託了感恩!!!

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