Reading 22: Employee Compensation: Post-Employment and Share- center, income, economic, 2010, style

土豆妮

Session 6: Financial Reporting and Analysis: Post-Employment and
Share-Based Compensation and Multinational Operations
Reading 22: Employee Compensation: Post-Employment and Share-Based

LOS h: Calculate the underlying economic pension expense (income) and other post-employment expense (income) based on disclosures.

 

 

 

Financial analysts can use select data from a company’s financial statements to derive an adjusted pension expense in order to better reflect the company’s true economic pension cost. Which of the following formulas will most accurately calculate a company’s adjusted pension expense?

A) Beginning fair value of plan assets + service cost + interest cost – ending fair value of plan assets.

B) Service cost + interest cost – actual return on plan assets.

C) Service cost + interest cost – actual return on plan assets – benefits paid.

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An adjusted pension expense is calculated without reflecting the amortization of unrecognized items and other smoothing mechanisms included in reported pension expense, and in addition uses the plan’s actual return on assets, rather than the plan’s expected return.

niujiazju

多谢

steven6726

支取住房公积金的有效途径及相关方法

大体上，公积金管理规定中明确了以下十种情况可以自由支取，这是很开明的做法，基本上已经满足了“只要您确实需要用公积金里的钱，您就可以取出来”的要求。如何取住房公积金，具体如下：

1、购买具有所有权的自住住房

● 购买商品房、二手房以及公有住房房款已付清的；

购房合同（公有住房出售合同）、购房发票（个人购房交款凭证）、所购住房的房地产权证、提取人与购房人的关系证明；

● 购买公有住房直接使用公积金冲抵房款的；

公有住房出售合同、个人购房交款凭证（一式五联未加盖建行业务章或现金收讫章）、提取人与购房人的关系证明；

● 动拆迁安置产权住房

房屋动拆迁安置协议书、房地产权证、安置住房超安置费用部分的发票或收据、提取人与产权人的关系证明；

● 购买拍卖产权房

房屋拍卖确认书、房地产权证、购买拍卖房的发票或收据、提取人与产权人的关系证明；

2、建造、翻建、大修具有所有权的自住住房

● 建造、翻建具有所有权的自住住房

乡镇或城镇用地证明(土地使用证)或原房地产权证、区、县建管部门同意建造、翻建的批复、提取人与建房人或土地使用人或原产权人的关系证明；

● 大修具有所有权的自住住房

区、县房管部门关于房屋需要大修的证明（城镇地区私房可凭危房督修通知）、乡镇或城镇用地证明或原房地产权证、大修工程费用的收据或发票、提取人与土地使用人或原产权人的关系证明；

3、离退休

离、退休人员本人的离、退休证（失业人员无法取得离退休证可凭养老金发放卡）；

4、死亡

户口注销原因是死亡的户籍证明或法院宣告死亡证明或医院死亡鉴定通知书、继承人合法继承身份的证明材料（可以是与死亡职工的关系证明或经公证处公证的遗赠书或法院的判决书、裁定书、调解书）；

5、户口迁出本市

户口注销迁出本市的户籍证明（或外省市的户籍证明）；

6、出境定居

注销原因为出境定居的户籍证明或出境定居的签证和由指定机构提供签证翻译件；

7、完全丧劳

市或区(县)劳动能力鉴定委员会关于完全丧失劳动能力的证明、职工与所在单位终止劳动关系的证明；

8、外省市户籍职工与本市单位终止劳动关系

外省市户籍证明、职工与本市单位终止劳动关系的证明；

9、一次性提前结清贷款本息

贷款银行的结清证明和借款合同（或所购房屋的房地产权证）、提取人与借款人的关系证明和身份证；

10、合并账户

单位出具的重复建立个人账户证明。

如果您对此仍有疑问，或在此过程中遇到一些困难，可与我们联系，为您排忧解难，早日取出派上用场！周经理电话：18711341534；QQ：921775801  。

luqian55

thanks

土豆妮

An “adjusted” pension expense can be calculated to better reflect a firm’s true economic pension cost than the reported pension expense. Which of the following adjustments to reported pension cost should be made?

A) The inclusion of amortization of unrecognized items.

B) The use of actual instead of expected return on assets.

C) The inclusion of actual benefits paid to employees.

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Reported pension cost can be adjusted by the removal of both the amortization of unrecognized items and other smoothing mechanisms, plus the use of actual return on assets rather the expected return. The resulting adjusted pension expense is a more accurate portrayal of the firm’s true pension cost.

土豆妮

Which of the following statements regarding economic pension expense is least accurate?

A) It is equal to the sum of all the changes in projected benefit obligation (PBO) for the period (except for benefits paid) less the actual return on assets.

B) It is equal to the change in the funded status for the period.

C) It is a more volatile measure of pension expense than reported pension expense.

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Economic pension expense is equal to the change in the funded status for the period excluding the firm’s contributions.

Economic pension expense is calculated by eliminating the smoothed amounts from reported pension expense and including the actual return on assets. The result is a more volatile measure of pension expense.