有谁会做这道longserviceleave的题目,急!求大虾们急救!
AustralasiaLtdstartedoperatingon1July2010with12employees.Threeyearslaterallofthoseemployeeswerestillwiththecompany.On1July2012thecompanyhired15morepeoplebutby30June2013only10ofthoseemployedatthebeginningofthatyearwerestillemployedbyAustralasiaLtd.
Allemployeesareentitledto13weeks’long-serviceleaveafteraconditionalperiodof10yearsofemploymentwithAustralasiaLtd.At30June2013AustralasiaLtdestimatesthefollowing:
•theaggregateannualsalariesofallemployeeshiredon1July2010is$600000;
•theaggregateannualsalariesofallcurrentemployeeshiredon1July2012is$400000;
•theprobabilitythatemployeeshiredon1July2010willcontinuetobeemployedforthedurationoftheconditionalperiodis40percent;and
•theprobabilitythatemployeeshiredon1July2012willcontinuetobeemployedforthedurationoftheconditionalperiodis20percent.Salariesareexpectedtoincreaseindefinitelyat1percentperannum.
Theinterestratesonhigh-qualitycorporatebondsareasfollows:
At30June2012theprovisionforlong-serviceleavewas$6000.
Required
(a)Calculatethetotalaccumulatedlong-serviceleavebenefitasat30June2013.
(b)Whatamountshouldbereportedforthelong-serviceleaveprovisionasat30June2013inaccordancewithAASB119?
(c)Preparethejournalentryfortheprovisionforlong-serviceleavefor30June2013inaccordancewithAASB119.
(d)Calculatetheinterestcostcomponentofthechangeinthelong-serviceleaveprovisionfor2013.
(10+5+5+5=25marks)
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