Richard Lam · 2025年04月26日
* 问题详情，请 查看题干
NO.PZ202401310100000104
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
693
1,322
解释：
B is correct. Employers’ plan contributions are cash outflows in operating activities.
不好意思可以把我當小白解釋?這題是kingston 收到693 employer contri, 怎不是-693? benefit paid -1322才是outflow?
王园圆_品职助教 · 2025年04月26日
同学你好，首先，benefit paid不是公司直接拿自己的钱付给员工的，而是养老金计划这个fund定期付给员工的钱，相当于DB plan有个管理人，会定期把应该付的benefit paid从养老金fund中提出来给到退休员工，而不需要公司来付这个钱，所以1322和本题问的cash outflow是没有任何关系的
Kensington是公司而不是个人，公司如果当期向养老金这个fund里去投入资金，就属于employer contribution——employer是雇主，就是公司的意思，字面意思就是雇主贡献的钱，这个钱才是公司真的自己花出去的钱而不是收到的钱，所以公司的cash outflow就是employer contribution 693这一笔钱
NO.PZ202401310100000104 问题如下 The cash outflow recognizeKensington in cash flows from operating activities for the yeen31 cember 20X1 is closest to: A.228 B.693 C.1,322 B is correct. Employers’ plcontributions are cash outflows in operating activities. 如题
NO.PZ202401310100000104 问题如下 The cash outflow recognizeKensington in cash flows from operating activities for the yeen31 cember 20X1 is closest to: A.228 B.693 C.1,322 B is correct. Employers’ plcontributions are cash outflows in operating activities. servicost不是operating expense嘛
NO.PZ202401310100000104问题如下 The cash outflow recognizeKensington in cash flows from operating activities for the yeen31 cember 20X1 is closest to: A.228B.693C.1,322 B is correct. Employers’ plcontributions are cash outflows in operating activities. Employee contribution 为何是cash outflow? 不应该是inflow吗
NO.PZ202401310100000104 问题如下 The cash outflow recognizeKensington in cash flows from operating activities for the yeen31 cember 20X1 is closest to: A.228 B.693 C.1,322 B is correct. Employers’ plcontributions are cash outflows in operating activities. 可以下这道题的思考逻辑吗
