老师强化课说discount rate 增加，PBO下降，CSC也下降，为什么这道题是增加？如何区分

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NO.PZ202304050100004402

问题如下：

(2) The least appropriate answer to Paul’s second question is that the:

选项：

opening obligation would decrease.

current service cost would increase.

interest cost may either increase or decrease.

解释：

B is correct. The current service cost is the present value of the annual unit credit earned in the current period. A higher discount rate means that the present value of the future benefits earned in retirement will be lower and hence the annual unit credit will be lower. Therefore, the current service cost will decrease not increase.

老师强化课说discount rate 增加，PBO下降，CSC也下降，为什么这道题是增加？如何区分

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1 个答案

王园圆_品职助教 · 2025年04月16日

同学你好，你看错题目了呢

题目问得是“ least appropriate answer ”也就是错误的是哪个选项

就像你理解的，discount rate增加的时候csc是下降的，所以B说csc上升，就是错的，就应该选B哦

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