Question 13Suria Bhd has defined benefit scheme for its employees. On 1 January 20X9, the fair value of the plan assets was RM440,000 and the present value of the obligation was RM580,000.It was recorded that the past service cost of RM1,800 was the results of changes introduced during the year ended 31 December 20X9. During the year of 20X9, the entity had contributed RM150,000 to the scheme. The payment to its retired employees during the year amounted to RM100,900 and the current service cost was RM40,000.The entity uses a discount rate of 10%.The defined benefit expense for the year 20X9 is:Answer :RM41,800RM54,000    RM55,800  RM104,900

Question 4Palam Bhd has defined benefit plan for its employees. On 31 December 20X9, the present value of defined benefit obligation and the fair value of plan assets were RM575,000 and RM540,400 respectively. The actuarial loss calculated from the present value of obligation was RM128,500. Calculate the net retirement benefits for the year ended 31 December 20X9:Answer : Net retirement benefit asset of RM34,600  Net retirement benefit liability of RM34,600    Net retirement benefit asset of RM136,100    Net retirement benefit liability of RM93,900

Question 5On 31 December 20X2, the present value of defined benefit obligation and  fair value of defined benefit asset are RM700 million and RM750 million respectively. The future economic benefit of the plan asset is RM65 million. The retirement benefit at 31 December 20X2 isAnswer :Net defined obligation of RM50 million   Net defined asset of RM50 million   Net defined obligation of RM65 million  Net defined asset of RM65 million

Problem 13-66 (Algo) Comprehensive Budget Plan (LO 13-3, 4, 5)Lane Products manufactures a popular kitchen utensil. The company recently expanded, and the controller believes that it will need to borrow cash to continue operations. It opened negotiations with the local bank for a one-month loan of $76,000 starting March 1. The bank would charge interest at the rate of 0.5 percent per month and require the company to repay interest and principal on March 31. In considering the loan, the bank requested a projected income statement and cash budget for March.The following information is available:The company budgeted sales at 30,000 units per month in February, April, and May and at 27,000 units in March. The selling price is $78 per unit.The company offers a 2 percent discount for cash sales. The company's experience is that bad debts average 1 percent of credit sales.The inventory of finished goods on February 1 was 4,200 units. The desired finished goods inventory at the end of each month equals 25 percent of sales anticipated for the following month. There is no work in process.The inventory of raw materials on February 1 was 3,180 pounds. At the end of each month, the raw materials inventory equals no less than 20 percent of production requirements for the following month. The company purchases materials in quantities of 340 pounds per shipment.Selling expenses are 6 percent of gross sales. Administrative expenses, which include depreciation of $1,650 per month on office furniture and fixtures, total $79,200 per month.The manufacturing budget for the utensil, based on normal production of 29,000 units per month, follows.Materials (½ pound per utensil, 14,500 pounds, $30 per pound) $ 435,000Labor 138,000Variable overhead 78,000Fixed overhead (includes depreciation of $56,000) 138,000Total $ 789,000Required:a-1. Prepare schedules computing inventory budgets by months for production in units for February, March, and April.a-2. Prepare schedules computing inventory budgets by months for raw materials purchases in pounds for February and March.b. Prepare a projected income statement for March. Cost of goods sold should equal the variable manufacturing cost per unit times the number of units sold plus the total fixed manufacturing cost budgeted for the period. Assume that 40 percent of sales are cash sales.

Net profit without adjustment. (बिना समायोजन के शुद्ध लाभ) ₹ 1,80,000. Outstanding Salary (बकाया वेतन) ₹ 10,000. Prepaid Insurance (पूर्वदत्त बीमा) ₹ 13,000. Net Profit after adjustment? मायोजन के पश्चात् शुद्ध लाभ ?)a.₹ 1,77,300b.₹ 1,83,000c.₹ 2,03,000d.All (सभी)

You work for Jumbi Software pty ltd. A six month software upgrade project by your organization to an important client is scheduled to have a budget of $120M. After three months, it is in the following financial scenario: (cumulative)您在 Jumbi Software pty ltd 工作。您的组织为重要客户实施的为期六个月的软件升级项目计划预算为 1.2 亿美元。三个月后，财务状况如下：（累计）Month 月 1 2 3 4 5 6Planned value 计划值 10M 20M 40M 90M 110M 120MEarned Value 所得价值 15M 25M 90M      Actual Cost 实际成本 20M 35M 95M      Calculate the cumulative Schedule Variance (SV) at the end of the 3rd month (2 marks)计算第 3 个月末的累积进度差异 (SV)（2 分） Calculate the Cumulative Cost Variance (CV) at the end of the 3rd month (2 marks计算第 3 个月末的累积成本差异 (CV)（2 分Calculate the Schedule Performance Index (SPI) at the end of the 3rd month (2 marks)计算第 3 个月末的进度绩效指数 (SPI)（2 分）Calculate the Cost Performance Index (CPI) at the end of the 3rd month (2 marks)计算第3个月末的成本绩效指数（CPI）（2分）Calculate the Earned Schedule at the end of the 3rd month (2 marks)计算第 3 个月末的收入表（2 分）Calculate the minimum performance threshold that must be achieved if the project is to complete within budget (hint: this is also referred to as the TCPI) (3 marks)计算项目要在预算内完成则必须达到的最低绩效阈值（提示：这也称为 TCPI）（3 分）How well the project is doing in terms of budget? How well is it doing in terms of time? (5 marks)该项目的预算情况如何？就时间而言，它的表现如何？ （5分）Comment or speculate on two likely reasons for your observation in part (vii) (2 marks)对第 (vii) 部分中你的观察结果的两个可能原因进行评论或推测（2 分）