NO.PZ2018111303000044
问题如下:
Snow Creek Village West offers its employees a defined benefit pension plan and stock option, Snow Creek Village West complies with US GAAP.
The information on the following table:
Compared to the 2018 reported financial statement, if Snow had used the same expected long-term rate of return on plan assets assumption in 2018 as it used in 2016, its year-end 2018 pension obligation would most likely have been:
选项:
A.higher
B.lower
C.the same
解释:
C is correct.
考点:养老金的假设
解析:
expected long-term rate也就是E(R),在美国准则下,E(R)用来计算损益表中的Expected return on plan assets一项。pension obligation是资产负债表中的养老金负债科目。其计算思路有两个:
1、直接将预计未来要支付给退休员工的现金流用discount rate折现到所求PBO的时点。
2、用期初PBO加减当期增加或减少PBO的各项,得到期末PBO(BASE法则)
不管是哪个思路,都能看出在计算PBO时,并没有用到养老金资产的回报率,所以不管计算return on plan assets用的expected long-term rate是多少,不会影响到PBO的计算,选项C正确。
一、Interest cost 里面:
1、PBO对应的rate一般叫法及同名词
2、expected rate一般叫法及同名词【考虑国际和美国不同情况】
二、OCI里面:
actual - expected rate里后者的一般叫法及同名词
三、如有其他也烦请补充
谢谢老师