课程名称︰中级会计专题
课程性质︰选修
课程教师︰刘心才
开课学院：管理学院
开课系所︰会计学系
考试日期（年月日）︰2014年5月19日
考试时限（分钟）：90分钟
是否需发放奖励金：是
（如未明确表示，则不予发放）
试题 :
一、(34分)Happy Pink Company sponsors a defined benefit pension plan for its
employees and the following is the data related to the pension plan during
2012:
┌──────────────────────────┬──────────┐
│Past service cost(occurred due to the amendment of │ 200,000 │
│pension plan on Jan.1,2012) │ │
├──────────────────────────┼──────────┤
│Accumulated benefit obligation-Dec.31,2012 │ 4,250,000 │
├──────────────────────────┼──────────┤
│Service cost │ 675,000 │
├──────────────────────────┼──────────┤
│Contributions │ 800,000 │
├──────────────────────────┼──────────┤
│Benefits paid retirees │ 88,000 │
├──────────────────────────┼──────────┤
│Discounted rate │ 12% │
├──────────────────────────┼──────────┤
│Expected rate of return on plan asset │ 10% │
└──────────────────────────┴──────────┘
The average service life of active employees:
┌──────────┬─┬─┬─┬─┬─┬─┐
│Number of employees │2 │3 │3 │6 │4 │2 │
├──────────┼─┼─┼─┼─┼─┼─┤
│Remaining years │2 │3 │4 │5 │6 │8 │
└──────────┴─┴─┴─┴─┴─┴─┘
Instructions
Please prepare the pension worksheet for 2012 and show the computations and the
amount of the following item:
1.The average remaining service life of employees.
2.The amount of past cost amortized.
3.Under the corridor method,the amount of unrecognized gain or loss amortized.
Happy Pink Company Pension Worksheet-2012
Dec.31,2011
DBO (3,750,000)
Plan Asset 2,750,000
Unrecognized Past Service Cost 13,750
Unrecognized Net Gain or Loss 411,000
Dec,31,2012
DBO (5,000,000)
Plan Asset 3,850,000
二、(10分)Vino Company decided to buy an annuity contract from plan assets to
settle down its vested benefit obligation on Dec.31,2008.Followings are the
information related to its pension plan:
Dec.31,2008
Vested benefit obligation (650,000)
Accumulated benefit obligation (1,450,000)
Defined benefit obligation (1,832,420)
Fair value of plan asset 1,189,000
Unrecognized past service cost 280,000
Unrecognized net loss 190,000
Instructions
1.What's the decreasing rate of DBO?(please accurate to the fourth decimal
place)
2.What's the amount decrease or increase of the unrecognized past service cost?
3.What's the amount decrease or increase of the unrecognized net loss?
4.What's the gain or loss on settlement?
三、(32分)White Justice Inc. has sponsored a non-contributory,defined benefit
pension plan for its employees since 1990.Prior to 2010,cumulative net pension
expense recognized equaled cumulative contributions to the plan.Other relevant
information about the pension plan on January1,2010,is as follows.
1.The company has 200 employees.All these employees are expected to receive
benefits under the plan.The average remaining service life per employee is 13
years.The average period to vesting past service costs is 10 years.
2.The defined benefit obligation amounted to $5,000,000 and the fair value of
pension plan assets was $3,000,000.Unrecognized past service cost was
$2,000,000.
On December 31,2010,the defined benefit obligation was $4,750,000.The fair
value of the pension plan assets amounted to $3,900,000 at the end of the year.
A 10% discount rate and a 10% expected asset return rate were used in the
actuarial present value computations in the pension plan.The present value of
benefit formula to employee service in 2010 amounted to $200,000.The employer's
contribution to the plan assets amounted to $575,000 in 2010.This problem
assumes no payment of pension benefits.
Instructions(Round all amounts to the nearest dollars)
1.Based on the average remaining life per employee,showing the unrecognized
past service cost that would be amortized as as component of pension expense
for 2010,2011,and 2012.
2.Compute pension expense for the year 2010.
3.Prepare the journal entries required to report the accounting for the
company's pension plan for 2010.
4.Compute the amount of the 2010 increase/decrease in unrecognized net gains or
losses and the amount to be amortized in 2010 and 2011.
5.Prepare a schedule reconciling the funded status of the plan with the pension
amounts reported in the financial statements as of December 31,2010.
四、(24分)Kobit Company sponsors a defined benefit pension plan.The
corporation's actuary provides the following information about the plan.
Jan.1,2010 Dec.31,2010
Vested benefit obligation 1,500 1,900
Defined benefit obligation 2,800 3,645
Plan assets (fair value) 1,700 2,620
Discount rate and expected rate of return 10%
Pension asset/liability -0- ?
Unrecognized past service cost 1,100 ?
Service cost for the year 2010 400
Contributions (funding in 2010) 800
Benefits paid in 2010 200
The average remaining service life per employee is 20 years.The average time to
vesting past service costs is 10 years.
Instructions
1.Compute the actual return on the plan assets in 2010.
2.Compute the amount of the unrecognized net gain or loss as of December 31,
2010.(Assume the January 1,2010,balance was zero.)
3.Compute the amount of unrecognized net gain or loss amortization for 2010
under corridor approach.
4.Compute the amount of past service cost amortization for 2010.
5.Compute pension expense for 2010.
6.Prepare a schedule reconciling the plan's funded status with the amounts
reported in the December 31,2010,statement of financial position.
五、(16分)Zombie Company had the following information about the pension plan:
Dec.31,2012
Pension liability 164,000
Defined benefit obligation 800,000
Plan asset 540,000
Unrecognized net loss 96,000
During 2013
Service cost 360,000
Contributions 420,000
Benefits paid 280,000
Decrease in DBO due to the change of actuarial assumption 6,000
DBO on Dec.31,2013 954,000
FV of Plan asset on Dec.31,2013 732,000
The discount rate was 10% and the expected return on plan asset was 11%.Assume
the unrecognized net loss should be amortized in 8 years.
Instructions
1.What's the actual return of the plan asset?
2.What's the amount of net gains or losses occurred during 2013?
3.What's the amount of the net gains or losses amortized in 2013?
4.Prepare the entry about the pension.
六、(4分)
姜饼人公司采用确定给付计画，X6年度有关退休金资料如下：
当期服务成本 270,000
利息成本 100,000
前期服务成本摊销数 15,000
计画资产实际报酬 70,000
未认列精算损失摊销数 30,000
计画资产预期报酬 80,000
则姜饼人公司X6年度之退休金费用为：
(A)$315,000 (B)$325,000 (C)$335,000 (D)$385,000