题目：For the year 2010, the remeasurement component of Kensington’s periodic
pension cost represents:
A the change in the net pension obligation.
B actuarial gains and losses on the pension obligation.
C actual return on plan assets minus the amount of return on plan assets
included in the net interest expense.
教材解析：The remeasurement component of periodic pension cost includes
both actuarial gains and losses on the pension obligation and net return on plan
assets. Because Kensington does not have any actuarial gains and losses on the
pension obligation, the remeasurement component includes only net return
on plan assets. In practice, actuarial gains and losses are rarely equal to zero.
The net return on plan assets is equal to actual returns minus beginning plan
assets times the discount rate.
看了教材解析，也没有看到C选项关于 net interest expense有关的描述。为什么说E(R)中包含net interest expense呢？
把公式net interest expense=int exp- E(R)，变形为E(R)=int exp-net interest expense，可见是剔除了net interest expense才对
