有谁会做这道long service leave的题目,急!求大虾们急救!
Australasia Ltd started operating on 1 July 2010 with 12 employees. Three years later all of those employees were still with the company. On 1 July 2012 the company hired 15 more people but by 30 June 2013 only 10 of those employed at the beginning of that year were still employed by Australasia Ltd.
All employees are entitled to 13 weeks’ long-service leave after a conditional period of 10 years of employment with Australasia Ltd. At 30 June 2013 Australasia Ltd estimates the following:
• the aggregate annual salaries of all employees hired on 1 July 2010 is $600 000;
• the aggregate annual salaries of all current employees hired on 1 July 2012 is $400 000;
• the probability that employees hired on 1 July 2010 will continue to be employed for the duration of the conditional period is 40 per cent; and
• the probability that employees hired on 1 July 2012 will continue to be employed for the duration of the conditional period is 20 per cent. Salaries are expected to increase indefinitely at 1 per cent per annum.
The interest rates on high-quality corporate bonds are as follows:

At 30 June 2012 the provision for long-service leave was $6000.
Required
(a) Calculate the total accumulated long-service leave benefit as at 30 June 2013.
(b) What amount should be reported for the long-service leave provision as at 30 June 2013 in accordance with AASB 119?
(c) Prepare the journal entry for the provision for long-service leave for 30 June 2013 in accordance with AASB 119.
(d) Calculate the interest cost component of the change in the long-service leave provision for 2013.
(10+5+5+5=25 marks)