In 2015, the Rachel Company initiated a defined benefit pension plan. It recorded $240,000 as pension expense and paid $280,000 to a funding agency. As a result, Rachel will report
A) pension assets of $280,000 and pension liabilities of $240,000.
B) an accrued liability of $50,000.
C) service cost of $280,000 and unfunded prior service cost of $40,000.
D) prepaid pension cost of $40,000.
D
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All PMI certifications are based on ____.
A. ITIL B. ISO/IEC 20000 C. PMBOK D. CAPM
Perception congruence simply means that ______.
a. you perceive the other party accurately b. your assessment of your self-efficacy is accurate c. all parties perceive a situation in the same way d. all parties perceive the situation as a good fit for their personalities
In a defined benefits plan, the employer bears the investment risks in funding a future retirement income benefit
Indicate whether the statement is true or false
Which of the following is not a true statement about passive voice?
A) You want to inform an applicant tactfully that he was not chosen for the job. B) The identity of the person doing the action is unimportant. C) It emphasizes the receiver of the action instead of the doer of the action. D) It may not indicate who performed the action. E) The verb voice, either active or passive, directly affects the verb tense.