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