問題詳情
20 嘉義公司成立於 96 年 1 月 1 日，隨即訂立確定給付退休金計畫，相關資料如下：97 年 96 年服務成本 ＄1,360,000 ＄740,000折現率 8％ 8％基金預期與實際報酬率 10％ 10％提撥基金數 1,090,000 670,000每年年底的基金資產公平市價皆大於累積給付義務，96 年與 97 年均未支付退休給付，提撥均在年底，則嘉義公司 97 年底的應計退休金負債餘額為若干？
(A)＄262,200
(B)＄320,400
(C)＄332,200
(D)＄349,440
(A)＄262,200
(B)＄320,400
(C)＄332,200
(D)＄349,440
參考答案
答案：C
難度：適中0.6
統計：A(2),B(0),C(3),D(0),E(0)
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