Which of the Following Is Not Descriptive of a Defined

question 181

Multiple Choice

Which of the following is not descriptive of a defined benefit plan?

• A) The pension expense account must be determined by actuarial calculations.
• B) The employer guarantees the employee certain benefits upon retirement.
• C) The accounting for annual pension expense is simple.
• D) The annual contribution is based on estimated future benefits.

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Definitions:

Glycogen

A large, branched polymer of glucose that serves as a form of energy storage in animals and fungi.

Excess Post-exercise Oxygen Consumption

The increased rate of oxygen intake following strenuous activity.

Oxygen Consumption

The process by which living organisms utilize oxygen to metabolize organic compounds and produce energy.

Exercise

Physical activity that is planned, structured, and repetitive for the purpose of conditioning any part of the body.