NO.PZ2023040501000054
问题如下：
Rowland now turns his attention to the information provided about the company pension plan. Information concerning the company’s pension plan as of December 31, 2014 is shown in Exhibit 4. He was also aware that accounting policies allowed for some pension related costs to be smoothed and was concerned about whether the poor fund performance was appropriately reflected in the amounts recorded for the year. Austell prepares its financial statements in accordance with International Financial Reporting Standards (IFRS) and has a December 31 year-end.
From an economic perspective, in 2014, the most appropriate interpretation of Austell’s contribution to the pension plan relative to its total pension cost (excluding income tax effects, in £-millions) results in a(n):
选项：
A.financing cash inflow of £511.6.
investing cash inflow of £74.
operating cash outflow of £585.6.
解释：
The company's contribution of £74 is £511.6 less than the total periodic pension cost of £585.6, and from an economic perspective, can be thought of as a source of financing (borrowing).
我记得这道题的前一道题计算benefit paid to employee的时候，这个employee的contribution是加进来的；这道题计算TPPC的时候又不考虑了..服了
