NO.PZ202401310100000203
问题如下：
An analyst is building a financial statement model for XYZ SA. The analyst assumes that service cost and the discount rate in FY2025 will be the same as in the previous year. The analyst’s estimate of pension cost recognized on the income statement in FY2025 is closest to:
选项：
A.320
B.404
C.531
解释：
C is correct. Pension costs recognized on the income statement comprise service cost and net interest expense/income. The analyst assumes service cost remains the same as in the previous year, or (200+120) = 320. Net interest expense/in-come is the product of the discount rate and the net pension liability/asset at the beginning of FY2025, or the end of FY2024, [(41,720-38,700) x 0.07] = 211. Summing these two components gives 531.
如果理解题干中说的discout rate inFY2025will be 的 same as in the previous ？
为啥2025年的expected rate of return on plan asset就变成7%了，题干不是说保持不变，还是8%吗？
