NO.PZ202401310100000201
问题如下：
The amount recognized by XYZ as operating expense on the income statement related to its DB plan for fiscal year 2024 is closest to:
选项：
A.200.
320
1,000.
解释：
B is correct. Service cost, comprising current and past service costs of 200 and 120, respectively, is recognized on the income statement as an operating expense.
老师麻烦看一下我的理解正确么？
Operating expense = current service cost + past service cost
Cash outflow on operating activities = plan contribution paid by employer
