NO.PZ2023040501000045
问题如下：
Compared to the 2009 reported financial statements, if Stereo Warehouse had used the same expected long-term rate of return on plan assets assumption in 2009 as it used in 2007, its year-end 2009 pension obligation would most likely have been:
选项：
A.
lower.
B.
higher.
C.
the same.
解释：
The assumed long-term rate of return on plan assets is not a component that is used in calculating the pension obligation, so there would be no change.
改变了expected return，不是会改变net interest cost么，进而影响期末的养老金负债?
