NO.PZ202401310100000403
问题如下：
Compared to the assumptions Terra Mercado used to compute its periodic pension cost in 20X1, earnings in 20X3 were most favorably affected by the change in the:
选项：
A.discount rate.
estimated future salary increases.
expected long-term rate of return on plan assets.
解释：
B is correct. In 20X3, the three relevant assumptions were lower than in 20X1.
Lower expected salary increases reduce the service cost component of the periodic
pension cost. A lower discount rate will increase the DB obligation and
increase the interest cost component of the periodic pension cost (the increase in
the obligation will, in most cases, more than offset the decrease in the discount
rate). Reducing the expected return on plan assets typically increases the periodic
pension cost.
麻烦用公式解释下
