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NO.PZ202401310100000203 问题如下 analyst is builng a financistatement mol for XYZ SThe analyst assumes thservicost anthe scount rate in FY2025 will the same in the previous year. The analyst’s estimate of pension cost recognizeon the income statement in FY2025 is closest to: A.320 B.404 C.531 C is correct. Pension costs recognizeon the income statement comprise servicost annet interest expense/income. The analyst assumes servicost remains the same in the previous year, or (200+120) = 320. Net interest expense/in-come is the proof the scount rate anthe net pension liability/asset the beginning of FY2025, or the enof FY2024, [(41,720-38,700) x 0.07] = 211. Summing these two components gives 531. 如果理解题干中说的scout rate inFY2025will 的 same in the previous ？为啥2025年的expecterate of return on plasset就变成7%了，题干不是说保持不变，还是8%吗？

NO.PZ202401310100000203 问题如下 analyst is builng a financistatement mol for XYZ SThe analyst assumes thservicost anthe scount rate in FY2025 will the same in the previous year. The analyst’s estimate of pension cost recognizeon the income statement in FY2025 is closest to: A.320 B.404 C.531 C is correct. Pension costs recognizeon the income statement comprise servicost annet interest expense/income. The analyst assumes servicost remains the same in the previous year, or (200+120) = 320. Net interest expense/in-come is the proof the scount rate anthe net pension liability/asset the beginning of FY2025, or the enof FY2024, [(41,720-38,700) x 0.07] = 211. Summing these two components gives 531. 老师为什么这里算asset return的时候也是用scount rate 而不是expereturn