senyyf · 2024年04月26日
* 问题详情，请 查看题干
NO.PZ202304050100017302
问题如下：
The cash outflow recognized by Kensington in
cash flows from operating activities for the year ended 31 December 20X1 is
closest to:
选项：
A.228
B.693
C.1322
解释：
B is correct. Employers’ plan contributions are cash
outflows in operating activities.
请问Benefit paid不是流出吗，这个流出包括哪些项目？
NO.PZ202304050100017302 问题如下 Kensington pla fictioncompany basein the UniteKingm, sponsors a pension plfor qualifying employees. Kensington prepares its financistatements unr IFRS. The scount rate ththe company usein estimating the present value of its pension obligation w5.48%. sclosures on Kensington’s pension plin the company’s notes to financistatements for the yeen31 cember 20X1 incluthe following. The cash outflow recognizeKensington incash flows from operating activities for the yeen31 cember 20X1 isclosest to: A.228 B.693 C.1322 B is correct. Employers’ plcontributions are cashoutflows in operating activities. 不是说ServiCost 都是Operating Expense吗？那为什么这个不是算CF呢？
NO.PZ202304050100017302 问题如下 The cash outflow recognizeKensington incash flows from operating activities for the yeen31 cember 20X1 isclosest to: A.228 B.693 C.1322 B is correct. Employers’ plcontributions are cashoutflows in operating activities. 现金流出包括的是雇主支付，流入是不是为0？
