标题: [求助]二级FSA - pension reporting - CF/S [打印本页]

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作者: mar350    时间: 2013-9-27 11:45     标题: [求助]二级FSA - pension reporting - CF/S

pension reporting 在调整cash flow statement的时候，如果出现 over contributed 或者 under contributed, 有一个差额需要在CFO与CFF之间调整，请问这个差额是 employer contribution - economic pension expense 还是 employer contribution - pension expense? 另外，economic pension expense 与 pension expense 的区别是什么？ 谢谢。

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作者: apf薛老师    时间: 2013-9-27 11:58

是(economic pension expense - employer contribution)(1-tax%)

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