退休金會計 - 會計

Net unrecognized loss at 12/31/X0 equals $30,000 after recording 20X0 pension
expense.The average expected service 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.Actual return for 20X1 is $2,000,and expected
return is $3,000.The following information is also available:

1/2/X1 12/31/X1

Projected Benefit Obligation $50,000 $90,000
Plan Assets at Fair Value $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)?
(A.)$23,500 (B.)$24,400 (C.)$29,500 (D.)$28,000

這題高點沒答案..($24900)
詳解:若未認列退休金損失$30000未含期初精算利益$4000.則:
12/31/X0 BV $30000
精算利益 (4000)
攤銷(26000-50000*10%)/10= (2100)
退休基金資產損失 1000
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12/31/X1 BV $24900

不過我不太知道題目的"no corridor"是代表什麼..是沒有緩衝金額嗎!?
如果是攤銷:26000/10=2600 那麼答案就會等於24400.....
那大家覺得呢@@"


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