鄭丁旺退休金的一題經典題 - 會計
By Emily
at 2013-03-23T17:34
at 2013-03-23T17:34
Table of Contents
縮減前餘額 縮減影響數 縮減後餘額
 ̄ ̄ ̄ ̄ ̄  ̄ ̄ ̄ ̄ ̄  ̄ ̄ ̄ ̄ ̄
確定福利義務現值 $(1,832,420) 700,000 $(1,132,420)
計畫資產供允價值 1,189,000 1,189,000
未攤銷前期服務成本 280,000 (106,962) 173,038
未攤銷精算損益 193,622 (73,965) 119,657
──────── ───── ───── ─────
應計退休金負債 $(169,768) $519,073 $349,275
═════ ═════ ═════
本題的縮減利益為 700,000 - 106,962 - 73,965 = 519,073
我的問題點在於,
認列「前期服務成本」和「精算損失」都會增加淨退休金成本,
那麼「未攤銷前期服務成本」和「未攤銷精算損失」的減少應該是淨退休金成本的利益,
為什麼反而要從縮減利益中扣除?
為什麼不是 700,000 + 106,962 + 73,965 = 800,927 呢?
先謝謝您的回答。
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