NO.PZ2018111303000039
问题如下：
ABC LA，a furnishings shopping company, offers its employees a defined benefit pension plan.
- Employer contributions:1,200
- PBO at beginning of year: 45,000
- PBO at end of year:43,500
- Fair value of plan assets at beginning of year: 40,800
- Fair value of plan assets at end of year: 39,650
Please calculate the total periodic pension cost based on the information given:
选项：
A.650
B.850
C.1200
解释：
B is correct
考点：TPPC的计算
解析：TPPC=ending funded status – beginning funded status – employer’s contribution
=(39,650 -43,500 )-(40,800-45,000)- 1,200=-850，负号代表费用。
employer contribution 是指雇主给雇员计提的费用是吗？
以这道题为例，年终obligation是小于年初的，本年obligation减少，相当于是这块这一年是盈利350万，然后雇主自己又掏了1200万，所以1200-350=850万元的期间费用。
这样理解是正确的吗？
