2016-08-11から1日間の記事一覧
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…
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…