NO.PZ202304050100017302
问题如下：
Kensington plc, a fictional company based in the United Kingdom, sponsors a DB pension plan for qualifying employees. Kensington prepares its financial statements under IFRS. The discount rate that the company used in estimating the present value of its pension obligation was 5.48%. Disclosures on Kensington’s pension plan in the company’s notes to financial statements for the year ended 31 December 20X1 included the following.
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.
不是说Service Cost 都是Operating Expense吗？那为什么这个不是算CF呢？
