NO.PZ202208300100000306
问题如下：
The best answer to Paul’s question about the operating portion of the pension expense if (in $ thousands):选项：
A.1,151.00 B.1,423.00 C.6,592.00解释：
Solution
A is correct. Conceptually speaking, only the current service cost component is considered an operating expense. Atlantic’s 2017 current service cost is $1,151. Both the interest expense and asset returns components of pension expense are non-operating.
B is incorrect. It includes the amortization of past service costs: 1,151 + 272 = 1,423.
C is incorrect. It includes the interest cost on the amortization: 1,151 + 5,441 = 6.592.
中文解析：
这道题考查的是分析师观点下对计入损益的当期养老金成本的重分类。
题干说P同学对Atlantic公司的经营利润进行调整，想把报告中的养老金费用中的非经营成本的因素剔除。P同学问养老金费用中的哪些部分属于经营费用。
接下来题目问，养老金费用中的经营费用是多少。
会计上，计入损益的当期养老金成本一般都被归类为营业费用（operating expenses）。为了更好地反映企业的经营业绩，分析师认为应当按照养老金成本的构成对其进行重分类。分析师认为计入损益的当期养老金成本中，只有当期服务成本才是真正属于营业费用的。
A选项正确。分析师认为计入损益的当期养老金成本中，只有当期服务成本才是真正属于营业费用的。当期服务成本为1151.
B选项错误，错误的把amortization of past service
costs也计入营业费用。
C选项错误，错误的把the interest cost on the
amortization也计入营业费用。
net interest expense 和 current service cost 都是计入 I/S。
为什么只考虑CSC,而不考虑net interest expense。
