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周梅 · 2024年03月03日

财务分析

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202208300100000302

问题如下：

At the end of Smith’s second year of service, the estimated defined-benefit obligation arising from his employment is closest to:

选项：

A.$20,092.00 B.$27,802.00 C.$20,818.00

解释：

Solution

C is correct.

  1. Determination of annual unit credit (benefit)

    • Estimated final salary (Exhibit 1): $71,261

    • Estimated annual (end of year) payment in retirement (six years of service, 2018–2023): $71,261 × 1.75% × 6 = $7,482.41

    • Present value of estimated future payments as of the start of retirement (keystrokes using a financial calculator): PV of 7,482.41 for 25 years at 7.5% (N = 25, I = 7.5, PMT = 7,482.41, Mode: End; PV = ?) = $83,406

    • Annual unit credit at time of retirement per service year: 83,406/6 = $13,901

  2. Determination of build-up of pension obligation for the employee

A is incorrect. It ignores the interest charge on the opening obligation: 20,818 – 726 = 20,092.

B is incorrect. It uses no interest or time value: 2 years × Annual credit = 2 × 13,901 = 27,802.

老师，这道题怎么难，考试会考吗


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王园圆_品职助教 · 2024年03月04日

同学你好，本题已经不在今年的考纲范围内了，后台会尽快把本题删除，谢谢你的提醒哦

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NO.PZ202208300100000302 问题如下 the enof Smith’s seconyeof service, the estimatefinebenefit obligation arising from his employment is closest to: A.$20,092.00 B.$27,802.00 C.$20,818.00 SolutionC is correct.termination of annuunit cret (benefit)Estimatefinsalary (Exhibit 1): $71,261Estimateannu(enof year) payment in retirement (six years of service, 2018–2023): $71,261 × 1.75% × 6 = $7,482.41Present value of estimatefuture payments of the start of retirement (keystrokes using a financicalculator): PV of 7,482.41 for 25 years 7.5% (N = 25, I = 7.5, PMT = 7,482.41, Mo: En PV = ?) = $83,406Annuunit cret time of retirement per serviyear: 83,406/6 = $13,901termination of builup of pension obligation for the employeeA is incorrect. It ignores the interest charge on the opening obligation: 20,818 – 726 = 20,092.B is incorrect. It uses no interest or time value: 2 years × Annucret = 2 × 13,901 = 27,802. 工作两年获得的养老金 71261*1.75%*2= 2494.13求现值 PV(7.5%,25,-2494.13,0)=27,801.99再折现到现在 27,801.99/(1.076^4)= 20,740.86

2023-08-08 14:22 1 · 回答

NO.PZ202208300100000302问题如下the enof Smith’s seconyeof service, the estimatefinebenefit obligation arising from his employment is closest to:A.$20,092.00B.$27,802.00C.$20,818.00SolutionC is correct.termination of annuunit cret (benefit)Estimatefinsalary (Exhibit 1): $71,261Estimateannu(enof year) payment in retirement (six years of service, 2018–2023): $71,261 × 1.75% × 6 = $7,482.41Present value of estimatefuture payments of the start of retirement (keystrokes using a financicalculator): PV of 7,482.41 for 25 years 7.5% (N = 25, I = 7.5, PMT = 7,482.41, Mo: En PV = ?) = $83,406Annuunit cret time of retirement per serviyear: 83,406/6 = $13,901termination of builup of pension obligation for the employeeA is incorrect. It ignores the interest charge on the opening obligation: 20,818 – 726 = 20,092.B is incorrect. It uses no interest or time value: 2 years × Annucret = 2 × 13,901 = 27,802.请问opening obligation 9683是怎么得到的？

2023-01-23 19:00 1 · 回答