1.As of Dec.31 1991.the projected benefit obligation and plan assets of a non-
contributory defined benefit plan sponsored by Reed.Inc.were
projected benefit obligation $780000
plan assets at fair value 600000
inital unfunded obligation 180000
Reed elected to apply the provisions of FASB Statement No.87.Employers' Accou-
nting for Pensions.in its financial statement for the year ended Dec.31 1992.
At pension cost had been contributed to the plan.The average remaining service
period of active plan participants expected to receive benefits was estimated
to be 10 years at the date of transition.Some participants'estimated service
period are 20 and 25 years.To minimize an accrual for pension cost.what amount
of unrecognized net obligation should Reed amortize?
(A)$7200
(B)$9000
(C)$12000
(D)$18000
答案:C 這題完全不會算ˊˋ
2.Effictive Jan.1 1992.Flood Co. established a defined benefit pension plan
with to retroactive benefits.The first of the required equal annual contribut-
ions was paid on Dec.31 1992.A 10% discount rate was used to calculate service
cost and a 10% rate of return was assumed for plan assets.All information on
covered employees for 1992 and 1993 is the same.How should the service cost
for 1993 cpmpare with 1992.and should the 1992 balance sheet report an accrued
or a prepaid pension cost?
service cost for 1993 pension cost reported on
cpmpared to 1992 the 1992 balance sheet
(A) equal to accrued
(B) equal to perpaid
(C) greater than accrued
(D) greater than perpaid
答案:D 這題觀念我也不太懂ˊˋ
請各位退休金的高手來幫幫我吧!!!拜託了感恩!!!
--
※ 發信站: 批踢踢實業坊(ptt.cc)
◆ From: 123.0.215.184