In a defined benefit pension plan: A. the employee is responsible for making investment decisions. B. the employee is promised a periodic payment upon retirement. C. the employer’s pension expense is equal to its contributions to the plan. 相关知识点: 试题来源: 解析 B 略 反馈 收藏 ...
C. the employer’s pension expense is equal to its contributions to the plan. 正确答案:B 分享到: 答案解析: In a defined benefit pension plan, a periodic payment, typically based on the employee’s salary, is promised to the employee upon retirement and the employer contributes to an ...
Which of the following component refers to the benefits earned by employees in a defined benefit plan? () A.Interest cost on pension obligations. B.Income from plan assets. C.Amortization of past service cost. D.Amortization of actuarial gains and losses. ...
Which of the following component refers to the benefits earned by employees in a defined benefit plan? ( ) A、Interest cost on pension obligations. B、Income from plan assets. C、Amortization of past service cost. D、Amortization of actuarial gains and losses....
Geisel, Gerry
In a defined benefit pension plan: A、Pension expense and the amount funded each period must be the same. B、No promise is made concerning the ultimate benefits to be paid to the employees. C、The employer assumes the majority of the investment risk....
正确答案:A 分享到: 答案解析: All investment decisions are made by the plan sponsor, and all risk/return tradeoffs accrue to the sponsor. The benefits paid by a defined benefit plan are determined by a specified benefit formula, not by what was contributed to the plan. 统计:共计11人答过,...
1983. "Who Owns the Assets in a Defined-Benefit Pension Plan?" Chapter 1 in Financial Aspects of the U.S. Pension System, Bodie and Shoven, eds. Chicago: University of Chicago Press.Bulow, Jeremy, and Myron Scholes (1983), "Who Owns the Assets in a Defined-Benefit Pension Plan?" ...
A defined contribution plan differs from a defined benefit plan in that the: A. investment decisions are made by the plan sponsor. B. risk/return tradeoffs of plan assets accrue to the participant. C. risk/return tradeoffs of plan assets accrue to the plan sponsor. 相关知识点: 试题来源...
【单选题】Which of the following component refers to the benefits earned by employees in a defined benefit plan? ( ) A. Amortization of past service cost. B. Income from plan assets. C. Amortization of actuarial gains and losses. D. Interest cost on pension obligations. 查看完整题...