英文台湾中兴大学金融系王之彦老师的财务报表分析chap003.pptVIP

Analyzing Financing Activities Liabilities Liabilities Liabilities Leases Leases Leases Leases Leases Leases Leases Leases Leases Leases Leases Leases Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Postretirement Benefits Contingencies and Commitments Contingencies and Commitments Contingencies and Commitments Contingencies and Commitments Off-Balance-Sheet Financing Off-Balance-Sheet Financing Off-Balance-Sheet Financing Off-Balance-Sheet Financing Shareholders’ Equity Shareholders’ Equity Shareholders’ Equity Shareholders’ Equity Shareholders’ Equity Shareholders’ Equity Shareholders’ Equity ? Expected return on plan assets — $200 (10% of $2,000) in the J. Smith example ? Deferral and amortization of net gains and losses — deferred net gains or losses is $796 ($1,036 actuarial loss less $240 nonrecurring return), of which $21 (1/20 of the excess of $796 over 10% of $3,824) is amortized in 2001 for the J. Smith example ? Deferral and amortization of prior service cost — prior service cost of $2,973 is deferred and $149 (1/20 x $2,973) is amortized in the J. Smith example ? Deferral and amortization of transition loss or gain — no transition gain or loss in the J.Smith example Pension Accounting Example – Reported Pension Cost Economic pension cost Smoothing Reported pension cost* Service cost $ 819 $ — Service cost $ 819 Interest cost 267 — Interest cost 267 Actual