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,
[(41,720-38,700) x 0.07] = 211. Summing these two components gives 531.
不是说 国际准则下 可以用Er么， 只有在没有Er 的时候才用discount rate
