[問題] 退休金會計-預期報酬

看板Accounting (會計)作者willie1987 (威力是也)時間16年前 (2009/11/05 23:58)推噓1(1推 0噓 3→)

留言4則, 1人參與討論串1/1

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 ──── ──── 答案: 1. service cost $212500 $225000 interest cost 75000 103750 amortization of PSC 50000 50000 expected return on plan asset (12000) (35568)* ──── ──── 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 ──── 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!!!! -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 123.0.215.184