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【有谁会做这道longserviceleave的题目,急!求大虾们急救!AustralasiaLtdstartedoperatingon1July2010with12employees.Threeyearslaterallofthoseemployeeswerestillwiththecompany.On1July2012thecompanyhired15morepe】
 更新时间:2024-04-20 03:05:25
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问题描述:

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)

康孟珍回答:
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