關於97年彰師大考古題<退休金> - 會計

The High Plains Company adopted a defined benefit pension plan on January 1,
2007, and prior service credit was granted to employees.
As of January 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 December 31, 2007 and 2008, respectively. Additional
information relating to the
company's 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) What is the correct amount of the projected benefit obligation as of
December 31,
2007? (Round to the nearest dollar)
(2) What is the balance in the pension plan fund as of December 31, 2008?
(Round to
the nearest dollar)


請問有人有這題退休金的解答嗎??因為我的答案蠻奇怪的
非常需要答案><
感激感激感激不盡

--