NO.PZ2023040501000056
问题如下：
Shah starts his cash flow analysis by determining the total cash outflow from the post-employment plans for SMC in 2015. He explains to Zhang that from an economic perspective sometimes a portion of a company’s contribution to a plan should be considered similar to a principal repayment and not included in cash from operations. He intends to make this adjustment if appropriate.
If Shah adopts the economic perspective (versus the traditional approach for determining cash from operations) as explained to Zhang for Pension Plan A, the cash from operations will most likely be:
选项：
A.unchanged.
higher by $1,838.
higher by $588.
解释：
From an economic perspective if the sponsoring company’s contributions exceed the total pension costs for the period it can be viewed as a reduction in pension obligation, similar to a principal payment on a loan. Because the university is a not-for- profit organization there are no tax consequences to consider.
Because the contributions exceed the expense, the $588 excess paid should be reclassified from cash from operations to cash from financing activities. Therefore, CFO will increase due to the lower amount classified in operations.
1、没在书里找到对应的知识点，为什么只考虑雇员的贡献，不考虑其他的贡献contribution？
2、为什么要减去net retirement expense（答案又写的是total expense）？
3、以后本题跟TPPC的关系是什么？
