NO.PZ202401310100000401
问题如下：
Compared to the 20X3 reported financial statements, if Terra Mercado had used the same expected long-term rate of return on plan assets assumption in 20X3 as it used in 20X1, its year-end 20X3 pension obligation would most likely have been:
选项：
A.lower.
higher.
the same.
解释：
C is correct. The assumed long-term rate of return on plan assets is not a component used in calculating the pension obligation, so there would be no change.
However, the long-term rate of return can affect the pension expense under US GAAP
expected return 不是用来算accural return，在GAAP下面用的不是expected？这里又咋啦？
让人心烦意乱的题目。
