Re: [問題] 關於97年彰師大考古題<退休金>

[lichen2239 (Vicky)]

※ 引述《YAYAvina (xxxxnini)》之銘言：
: 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


先說，這不是解答，但至少在解答出現前，我們可以對個答案：
(1)2007/12/31PBO=(76,843)+(166,806)+(7,684)=(251,333)
(2)2008/12/31PA=165,897+19,908+176,616=362,421

然後我最大的不確定是，165,897是07初還是07末..

: 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

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◆ From: 59.105.168.113
推 autumn98:抱歉，問個問題，07年PBO為何要加上7,684?
推 iverson5566:7684是利息成本
推 autumn98:喔！瞭解，謝謝
→ YAYAvina:第二小題我會了!!166806+7684+7684-161236=20939
→ YAYAvina:186127+25133-19908+7684=199036
→ YAYAvina:186127+25133-19908+7684-176616=22420
→ YAYAvina:22420+20939=43359   謝謝提供答案:>