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The following information is available from a company’s current financial data,prepared according to US GAAP:
以下信息可从根据美国公认会计原则编制的公司当前财务数据中获得：
Financial Report：Non-Current(Long-Term)Liabilities
Financial Report：Non-Current(Long-Term)Liabilities
The pension expense(in$thousands)reported in the current year is closest to:
财务报告：非流动（长期）负债
财务报告：非流动（长期）负债
本年度报告的养老金费用（单位：千美元）zui接近于：
A、2,200.
B、2,500.
C、2,400.
【Answer 】A
【analysis】
A is correct.The pension expense would be the sum of the expense for the definedcontribution plan and the defined-benefit plan as follows:
Financial Report：Non-Current(Long-Term)Liabilities
B is incorrect.This is the contributions for both plans:2,500=1,000+1,500.
C is incorrect.This includes actuarial gains:2,100=1,000+$1,400+200–400–100.
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