NO.PZ202401310100000102
问题如下：
The GBP 1,284 million difference in interest expense reported on the income statement and the interest cost on the benefit obligation in 20X1 is a result of:
选项：
A.interest income on plan assets.
the actual return on plan assets.
different assumed discount rates.
解释：
A is correct. The interest expense reported on the income statement is a “net” interest expense/income amount computed as the product of the funded status and discount rate at the beginning of the year. Equivalently, it is the (discount rate x benefit obligation) – (discount rate x fair value of plan assets).
1、(discount rate x benefit obligation) ；2、 (discount rate x fair value of plan assets)。1和2的结果分别叫什么？
