问一道题：NO.PZ2018111303000044

NO.PZ2018111303000044 问题如下 Snow Creek Village West offers its employees a finebenefit pension planstooption, Snow Creek Village West complies with US GAAP.The information on the following table:Compareto the 2018 reportefinancistatement, if Snow husethe same expectelong-term rate of return on plassets assumption in 2018 it usein 2016, its year-en2018 pension obligation woulmost likely have been: A.higher B.lower C.the same C is correct.考点养老金的假设解析expectelong-term rate也就是E(R)，在美国准则下，E(R)用来计算损益表中的Expecteeturn on plassets一项。pension obligation是资产负债表中的养老金负债科目。其计算思路有两个1、直接将预计未来要支付给退休员工的现金流用scount rate折现到所求PBO的时点。2、用期初PBO加减当期增加或减少PBO的各项，得到期末PBO（BASE法则）不管是哪个思路，都能看出在计算PBO时，并没有用到养老金资产的回报率，所以不管计算return on plassets用的expectelong-term rate是多少，不会影响到PBO的计算，C正确。 不太理解 E(R)的变化会影响PBO的呀 PBO里面四加一减 其中包括一项int cost 题目有说明是在美国准则下 用的是实际的E(R) 所以 Interest cost = Pbeginning * scount rate - E(R) 如果采用2016年的更大的E(R)代替2018年的E(R) 那么Interest cost 实际上会变小呀

NO.PZ2018111303000044 问题如下 Snow Creek Village West offers its employees a finebenefit pension planstooption, Snow Creek Village West complies with US GAAP.The information on the following table:Compareto the 2018 reportefinancistatement, if Snow husethe same expectelong-term rate of return on plassets assumption in 2018 it usein 2016, its year-en2018 pension obligation woulmost likely have been: A.higher B.lower C.the same C is correct.考点养老金的假设解析expectelong-term rate也就是E(R)，在美国准则下，E(R)用来计算损益表中的Expecteeturn on plassets一项。pension obligation是资产负债表中的养老金负债科目。其计算思路有两个1、直接将预计未来要支付给退休员工的现金流用scount rate折现到所求PBO的时点。2、用期初PBO加减当期增加或减少PBO的各项，得到期末PBO（BASE法则）不管是哪个思路，都能看出在计算PBO时，并没有用到养老金资产的回报率，所以不管计算return on plassets用的expectelong-term rate是多少，不会影响到PBO的计算，C正确。 如题

NO.PZ2018111303000044 问题如下 Snow Creek Village West offers its employees a finebenefit pension planstooption, Snow Creek Village West complies with US GAAP.The information on the following table:Compareto the 2018 reportefinancistatement, if Snow husethe same expectelong-term rate of return on plassets assumption in 2018 it usein 2016, its year-en2018 pension obligation woulmost likely have been: A.higher B.lower C.the same C is correct.考点养老金的假设解析expectelong-term rate也就是E(R)，在美国准则下，E(R)用来计算损益表中的Expecteeturn on plassets一项。pension obligation是资产负债表中的养老金负债科目。其计算思路有两个1、直接将预计未来要支付给退休员工的现金流用scount rate折现到所求PBO的时点。2、用期初PBO加减当期增加或减少PBO的各项，得到期末PBO（BASE法则）不管是哪个思路，都能看出在计算PBO时，并没有用到养老金资产的回报率，所以不管计算return on plassets用的expectelong-term rate是多少，不会影响到PBO的计算，C正确。 如题，为什么不能这样考虑改用更高的expectereturn会导致当期actuariloss增加或actuarigain减少，从而导致期末PBO上升

NO.PZ2018111303000044 问题如下 Snow Creek Village West offers its employees a finebenefit pension planstooption, Snow Creek Village West complies with US GAAP.The information on the following table:Compareto the 2018 reportefinancistatement, if Snow husethe same expectelong-term rate of return on plassets assumption in 2018 it usein 2016, its year-en2018 pension obligation woulmost likely have been: A.higher B.lower C.the same C is correct.考点养老金的假设解析expectelong-term rate也就是E(R)，在美国准则下，E(R)用来计算损益表中的Expecteeturn on plassets一项。pension obligation是资产负债表中的养老金负债科目。其计算思路有两个1、直接将预计未来要支付给退休员工的现金流用scount rate折现到所求PBO的时点。2、用期初PBO加减当期增加或减少PBO的各项，得到期末PBO（BASE法则）不管是哪个思路，都能看出在计算PBO时，并没有用到养老金资产的回报率，所以不管计算return on plassets用的expectelong-term rate是多少，不会影响到PBO的计算，C正确。 如果是求Perioc Pension Cost是 S.C (C.S.P.S.C)+ Net int expense/income+ remeasurment 吗？

NO.PZ2018111303000044 问题如下 Snow Creek Village West offers its employees a finebenefit pension planstooption, Snow Creek Village West complies with US GAAP.The information on the following table:Compareto the 2018 reportefinancistatement, if Snow husethe same expectelong-term rate of return on plassets assumption in 2018 it usein 2016, its year-en2018 pension obligation woulmost likely have been: A.higher B.lower C.the same C is correct.考点养老金的假设解析expectelong-term rate也就是E(R)，在美国准则下，E(R)用来计算损益表中的Expecteeturn on plassets一项。pension obligation是资产负债表中的养老金负债科目。其计算思路有两个1、直接将预计未来要支付给退休员工的现金流用scount rate折现到所求PBO的时点。2、用期初PBO加减当期增加或减少PBO的各项，得到期末PBO（BASE法则）不管是哪个思路，都能看出在计算PBO时，并没有用到养老金资产的回报率，所以不管计算return on plassets用的expectelong-term rate是多少，不会影响到PBO的计算，C正确。 我记得课上说net interest cost=interest cost-expectereturn ，题目的解答说interest cost计入当期负债。那么expectereturn当期的分录是什么？它一边影响了利润表，一边又影响了BS表上哪个科目呢？