Mia Li · 2024年07月08日
* 问题详情，请 查看题干
NO.PZ202304050100004201
问题如下：
The amount recognized by XYZ as operating expense on the income statement related to its DB plan for fiscal year 2024 is closest to:
选项：
A.
200
B.
320
C.
1000
解释：
B is correct. Service cost, comprising current and past
service costs of 200 and 120, respectively, is recognized on the income
statement as an operating expense.
请问这里为什么不考虑interest cost-E（R）的值？
王园圆_品职助教 · 2024年07月08日
同学你好，请看以下讲义截图黄色和紫色的对比
注意，属于I/S表上operating expense部分的只有psc和csc，但是interest cost和expected return都属于operating expense下面一行的interest expense和interest income的项目（也就是不属于经营费用，而是财务费用的科目里）
alexanderwang · 2024年10月07日
“但是interest cost和expected return都属于operating expense下面一行的interest expense和interest income的项目”，老师，您这边回答的话，写的还是属于operating expense啊？
NO.PZ202304050100004201问题如下 (1) The amount of perioc pension cost thwoulreportein P L unr IFRS is closest to: A.28.B.538.C.1,020. Unr IFRS, the components of perioc pension cost thwoulreportein P L are the servicost (composeof current servianpast servicosts) anthe net interest expense or income, calculatemultiplying the net pension liability or net pension asset the scount rate useto measure the pension liability. Here, the servicosts are 320 (= 200 + 120) anthe net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]. Thus, the totperioc pension cost is equto 538. 1.是actureturn计入OCI还是actureturn 和expectereturn的差额计入OCI？2.针对问题1计入OCI的东西，国际准则和美国准则计入的东西一样吗？3.国际准则计入OCI就完了，美国准则计入OCI之后还需要摊销到利润表是吗？真是太乱了
NO.PZ202304050100004201 问题如下 (1) The amount of perioc pension cost thwoulreportein P L unr IFRS is closest to: A.28. B.538. C.1,020. Unr IFRS, the components of perioc pension cost thwoulreportein P L are the servicost (composeof current servianpast servicosts) anthe net interest expense or income, calculatemultiplying the net pension liability or net pension asset the scount rate useto measure the pension liability. Here, the servicosts are 320 (= 200 + 120) anthe net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]. Thus, the totperioc pension cost is equto 538. 老师，您好！关于perioc pension cost的计算，不需要考虑actureturn吗？另外，如果计算expectereturn，题目明确给出了预期收益率是8%，也给出了liability的scount rate是7%，为什么是net asset 或net liability 乘以 7%，而不是期初的liability乘以7%再减去期初的asset乘以8%呢，如以下计算式perioc pension cost = 200+120+(42000+120)*0.07-39000*0.08 = 148.4
NO.PZ202304050100004201 问题如下 (1) The amount of perioc pension cost thwoulreportein P L unr IFRS is closest to: A.28. B.538. C.1,020. Unr IFRS, the components of perioc pension cost thwoulreportein P L are the servicost (composeof current servianpast servicosts) anthe net interest expense or income, calculatemultiplying the net pension liability or net pension asset the scount rate useto measure the pension liability. Here, the servicosts are 320 (= 200 + 120) anthe net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]. Thus, the totperioc pension cost is equto 538. net interest expense is 218 [= (42,000 + 120 – 39,000) × 7%]
