NO.PZ2023040501000036
问题如下：
Loris provides Paul with the information in Exhibit 1 about John Smith, an employee who has just started working for Atlantic, and other information taken from the company’s pension plan disclosures. Loris asks Paul to calculate the pension liability arising from Smith.
The benefit formula has been changed to 1.75% x Final year’s salary x Number of years of service under the plan.
At the end of Smith’s second year of service, the estimated defined benefit obligation arising from his employment is closest to:
选项：
A.
$20,092.
B.
$20,818.
C.
$27,802.
解释：
老师，请问年金begining和ending这个需要掌握吗，看到一个同学的提问，感觉完全是知识盲区。
而且计算器摁的方法感觉也记不住，考试改起来也怕手忙脚乱。
有没有别的不改计算器的办法，谢谢！
