NO.PZ201602060100001204
问题如下：
Assuming the company chooses not to immediately recognise the actuarial loss and assuming there is no amortisation of past service costs or actuarial gains and losses, the amount of periodic pension cost that would be reported in P&L under US GAAP is closest to:
选项：
A.
20.
B.
59.
C.
530.
解释：
A is correct.
Under US GAAP—assuming the company chooses not to immediately recognise the actuarial loss and assuming there is no amortisation of past service costs or actuarial gains and losses—the components of periodic pension cost that would be reported in P&L include the current service cost of 200, the interest expense on the pension obligation at the beginning of the period of 2,940 (= 7.0% × 42,000), and the expected return on plan assets, which is a reduction of the cost of 3,120 (= 8.0% × 39,000). Summing these three components gives 20.
考点：US GAAP下periodic pension cost的计算
解析：
【提示】periodic pension cost也叫total periodic pension cost，包括两个部分，一部分在I/S上的，另一部分在OCI里。一般来说题目如果只说periodic pension cost，没有特指是I/S里的部分还是OCI里的部分，那么说的就是全部的periodic pension cost，既包含在I/S里的，也包含在OCI里的。题目通常也会明确要求是要计算哪一部分periodic pension cost，本题让计算periodic pension cost中确认在损益表的部分。
第一步，根据题目信息是用US GAAP，而且题目说中忽略actuarial loss且没有past service摊销，那么在美国准则下，计入I/S的只有三项：
current service cost, interest expense on beginning pension obligation, expected return on plan assets
第二步选择折现率，US GAAP下的 E(R)就是expected return of asset，在国际准则下，E(R)是discount rate。
所以美国准则下确认在I/S中的periodic pension cost=current service cost+ interest expense -expected return= 200+42,000×7.0%–39,000×8.0%=20。
Interest cost =(PBO+PSC)*r，这里计算利息不考虑PSC的影响吗？
