退休金會計-預期報酬 - 會計

B.Corporation initiated anoncontributory defined benefit pension plan on 1/1,
1997.The plan granted credit for prior resulting in a projected benefit
obligation and a prior service cost of $750,000 on the plan inception date,
at which time the average remaining service period for active plan
participants was 15 year.The employee group remained unchange for several
years following the inception date.
B. decided to fund service cost at the end of each years.Prior service cost
was to be funded by a $150,000 deposit on the inception date and equal
year-end payments of $70,098, begining on 12/31,1997.
The discount rate used for actuarial calculations is 10%,and the rate of
return on plan assets is expect to be 8%.Other information related to the
plan for 1997 and 1998 follows
1997 1998
service cost $212500 $225000
amortization of PSC 50000 50000
No hanges in assumptions were required during 1997 and 1998.The actual benefit
obligation and plan assets were the same as the expected benefit obligation
and plan assets for both years.
Required
1.Calculate the 1997 and 1998 pension costs for B.
2.Calculate the balance in the accured/prepaid pension costs account at the
end of 1998.
1997 1998
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答案: 1. service cost $212500 $225000
interest cost 75000 103750
amortization of PSC 50000 50000
expected return on plan asset (12000) (35568)*
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pension expense $325500 $343182

*(150000+1200+212500+70098)X8%=35568

2.累計認列退休金費用=325500+343182 = $(668682)
累計提撥基金數=150000+70098+212500
+70098+225000 = 727696
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預付退休金-1998年底 $ 59014

我的問題是:1.為什麼1998年的預期報酬的計算要加入"212500"??
他不是服務成本嗎?
2.我也不知道為什麼累計提撥基金數要加上1997和1998的服務成本
(212500.225000)
拜託各位高手了!!!!!感恩多謝!!!!



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