2016-08-11から1日間の記事一覧

USCPA ?過去問 Pension

説明が微妙な問題。何度聞いてもよくわからない Effective January 1 of the previous year, Flood Co. established a defined benefit pension plan with no retroactive benefits. The first of the required equal annual contributions was paid on Dece…

USCPA 過去問 Pension

下の問題、当年分の勤続年数は償却されるので、Amortization に含まれます。 Parker Co. amended its pension plan on January 2 of the current year. It also granted $600,000 of unrecognized prior service costs to its employee. The employees are a…