"Financial Report"：Non-Current (Long-Term) Liabilities

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯：小鞠橘桔 2020/10/10 09:18:11　字體：大小

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Questions 1:

Which of the following is most likely a benefit of debt covenants for the borrower?

A、 Limitations on the company’s ability to pay dividends

B、 Restrictions on how the borrowed money may be invested

C 、Reduction in the cost of borrowing

Questions 2:

The following information is available from a company’s current financial data, prepared according to US GAAP:

Financial Report：Non-Current (Long-Term) Liabilities

The pension expense (in $ thousands) reported in the current year is closest to:

A、 2,200.

B、 2,500.

C、 2,400.

View answer resolution

【Answer to question 1】C

【analysis】

C is correct. The reduction in the cost of borrowing is a benefit of covenants to the borrower.

A is incorrect. Limiting a company’s ability to pay dividends is a benefit to the lender, not the borrower.

B is incorrect. Restrictions on how the borrowed money may be invested is a benefit to the lender, not the borrower.

【Answer to question 2】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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