NO.PZ201602060100001101
问题如下：
At year-end 2010, £28,879 million represents:
选项：
A.the funded status of the plan.
B.the defined benefit obligation.
C.the fair value of the plan’s assets.
解释：
B is correct.
The £28,879 million year-end benefit obligation represents the defined benefit obligation.
考点：养老金会计的B/S呈列方式
解析：
表格中 £28,879 million 对应的是 Benefit obligations at end of year，代表2010年末该公司的defined benefit obligation（养老金负债）。
老师，这道题我一直不太明白：
1）这句话 “ the rate of return on beginning plan assets that is included in the interest income/expense calculation” ？这是代表净利息费用/收入么？
