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試卷名稱：108年 - 109東吳大學_碩士班招生考試_會計學系：中級會計學#111293
年份：108年
科目：研究所、轉學考(插大)◆中級會計學
24. HH, Inc. received the following information from its pension plan trustee concerning the operation of the company's defined-benefit pension plan for the year ended December 31, 2019.
The service cost component of pension expense for 2019 is £840,000 and the past service cost due to an increase in benefits is £180,000 effective January 1, 2019. The discount rate is 10%. What is the amount of pension expense for 2019?
(A) £1,506,000
(B)£1,380,000
(C) £1,800,000
(D) £1,578,000