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Jimmyz · 2024年08月02日

答案倒数第二排的数字写错了

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100004203

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/income is the product of the discount rate and the net pension liability/asset at the beginning of FY2025, or the end of FY2024, [(41,270-38,700) x 0.07] = 211. Summing these two components gives 531.

应该是41720，不是41270

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王园圆_品职助教 · 2024年08月02日

同学你好，是的呢，感谢你的指正，助教回通知后台尽快更改哦！！谢谢！

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