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发表于 2014-11-11 11:53:41
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25. McMurtry Company has a defined benefit pension plan. Data relating to the plan at
January 1, year 7, are as follows:
Accumulated benefit obligation $500,000
Projected benefit obligation 600,000
Fair value of plan assets 630,000
Market-related value of plan assets 650,000
Actuarial loss accumulated in OCI 80,000
Average remaining service period 10 years
The amount of actuarial loss accumulated in OCI that McMurtry should include in the
calculation of net pension cost recognized for the year ended December 31, year 7, is:
a. $1,500
b. $1,700
c. $2,000
d. $8,000 |
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