NO.PZ202401310100000202
问题如下：
If XYZ prepared its financial statements under US GAAP, the total amount recognized by XYZ on the income statement related to its DB plan for fiscal year 2024 (assuming the company chooses not to immediately recognize the actuarial loss and assuming there is no amortization of past service costs or actuarial gains and losses) would be closest to:
选项：
A.20
B.59
C.530
解释：
A is correct. Under US GAAP—assuming the company chooses not to immedi-ately recognize the actuarial loss and assuming there is no amortization of past service costs or actuarial gains and losses—the components of periodic pension cost that would be reported in P&L include the current service cost of 200, the interest expense on the pension obligation at the beginning of the period of 2,940 （= 7.0% × 42,000）, and the expected return on plan assets, which is a re-duction of the cost of 3,120 (= 8.0% × 39,000). Summing these three components gives （200+2940-3120=20）.
解释：
1. 课后题原来的答案是28，因为 interest expense on the pension obligation at the beginning of the period of 2,948.4 [= 7.0% × (42,000+120)]，最终答案为200+2948.4-3120=28.这里按照何老师课上讲解的，past service cost因为影响到期初的PBO，所以interest cost的计算，PBO需要加上psc.
2. 但这道题，题干中有个条件All transactions (including plan amendments) are assumed to occur at year-end.意思是所有的条件都假设发生在年末。因此这里的past service cost也发生在年末，所以在PBO中不需要加上psc。所以在24年1月29日的协会勘误中【In Practice Problem 9 on page 104, The solution under choice A should be changed from 28 to 20.】，将这里答案改成了20.
题干中有个条件All transactions (including plan amendments) are assumed to occur at year-end.意思是所有的条件都假设发生在年末。因此这里的past service cost也发生在年末，所以在PBO中不需要加上psc。
>>1）为什么发生在年末，PBO就不需要加上PSC？
>>2）为什么这里需要加上current service cost？
