问题如下图：
选项：
A. 
B. 
C. 
老师 请问在IFRS下 计算ER时用的应该就是discount rate 为什么C不对？
NO.PZ201602060100001104 问题如下 Whiof the following is closest to the acturate of return on beginning plassets anthe rate of return on beginning plassets this incluin the interest income/expense calculation? A.The acturate of return w5.56 percent, anthe rate incluin interest income/expense w5.48 percent. B.The acturate of return w1.17 percent, anthe rate incluin interest income/expense w5.48 percent. C.Both the acturate of return anthe rate incluin interest income/expense were 5.48 percent. A is correct.The actureturn on plassets w1,302/23,432 = 0.0556, or 5.56 percent. The rate of return incluin the interest income/expense is the scount rate, whiis given in this example 5.48 percent. The rate of 1.17 percent, calculatethe net interest income vibeginning plassets, is not usein pension cost calculations. 考点IFRS下养老金会计解析题目问了两个问题。1、问国际准则下，期初plassets的真实回报率acturate of return是多少？2、计算损益表的interest income或interest expense的时候，是用期初plassets乘以多少的rate of return？首先，plassets的真实回报率直接用actureturn除以期初plassets的价值actureturn on plassets =actureturn / 期初plasset公允价值=1,302/23,432 = 5.56 %。直接可以选出A。接着看第二个小问题，在国际准则下，损益表的net interest income/expense包括两项-interest cost和expectereturn。不管是算interest cost还是计算expectereturn，都是用PBO的scount rate。因此the rate of return on beginning plassets this incluin the interest income/expense calculation=scount rate=5.48% 1302-23432*r=-18，r=5.63
NO.PZ201602060100001104 在国际准则下，在I/S里的第二大项net interest expense里，计算公式是（beginning FV-beginning PBO)*scount rate, 所以题干中的这句话就是在问你，用来计算这个净利息的回报率是多少？ 因此, the rate of return on beginning plassets this incluin the interest income/expense calculation=scount rate=5.48%(真实的回报1302，找出期初的资产价值为23432。所以带入公式得到5.48%。) the rate of return on beginning plan assets this incluin the interest income=beginning FV-beginning PBO)*scount rate,这不是net interest expense么 还有除以的不是FVASSET 为什么叫 expense caculation？这两种表达是正确的么？
NO.PZ201602060100001104 这个公式是在课件的哪页的哪个公式？无从下手
请问1.17是哪两个数字计算出来的？没有找到
会算，但是这个词的理解不太明白。什么 叫做“the rate of return on beginning plan assets that is incluin the interest income/ expense caculation”中文意思如何理解？
