CFA財(cái)報(bào)考試題在CFA考試中是比較難的，那在備考中你做相關(guān)的考試題沒有，如果你不知道這個(gè)考試題，可以看看這個(gè)！

The following information is available from a company’s current financial data,prepared according to US GAAP:

以下信息可從根據(jù)美國(guó)公認(rèn)會(huì)計(jì)原則編制的公司當(dāng)前財(cái)務(wù)數(shù)據(jù)中獲得：

Financial Report：Non-Current(Long-Term)Liabilities

Financial Report：Non-Current(Long-Term)Liabilities

The pension expense(in$thousands)reported in the current year is closest to:

財(cái)務(wù)報(bào)告：非流動(dòng)（長(zhǎng)期）負(fù)債

財(cái)務(wù)報(bào)告：非流動(dòng)（長(zhǎng)期）負(fù)債

本年度報(bào)告的養(yǎng)老金費(fèi)用（單位：千美元）zui接近于：

A、2,200.

B、2,500.

C、2,400.

【Answer 】A


【analysis】

A is correct.The pension expense would be the sum of the expense for the definedcontribution plan and the defined-benefit plan as follows:

Financial Report：Non-Current(Long-Term)Liabilities

B is incorrect.This is the contributions for both plans:2,500=1,000+1,500.

C is incorrect.This includes actuarial gains:2,100=1,000+$1,400+200–400–100.

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