单选题

The following information is available from a company’s 2011 financial statements:
Note 6: Employee costs

Note 17: Retirement benefit obligations
Amounts recognized in the income statement for the year

A、 $1,525
B、 $2,217
C、 $2,253

【正确答案】 C

【答案解析】

C is correct. The pension expense would be the sum of the expense for the defined contribution plan and the defined benefit plan (retirement benefit obligation): 1,525 + 728 = 2,253.