NO.PZ202304050100004202
问题如下:
If XYZ prepared its financial statements under US GAAP, the total
amount recognized by XYZ on the income statement related to its DB plan for
fiscal year 2024 (assuming the company chooses not to immediately recognize the
actuarial loss and assuming there is no amortization of past service costs or
actuarial gains and losses) would be closest to:
选项:
A.20
59.
530.
解释:
A is correct. Under US GAAP—assuming the company chooses not
to immediately recognize the actuarial loss and assuming there is no
amortization of past service costs or actuarial gains and losses—the components
of periodic pension cost that would be reported in P&L include the current
service cost of 200, the interest expense on the pension obligation at the
beginning of the period of 2,940[= 7.0% × (42,000)], and the expected return on
plan assets, which is a reduction of the cost of 3,120 (= 8.0% × 39,000).
Summing these three components gives 20(=200-3120+2940).
期望收益率 和 实际收益率的基准是不一样的?
前者用的是 obligation 后者用的是 fund asset?