NO.PZ201602060100001203
问题如下：
The amount of periodic pension cost that would be reported in P&L under IFRS is closest to:
选项：
A.20.
B.530.
C.1,020.
解释：
B is correct.
The service costs are 320 (= 200 + 120) and the net interest expense is 210 [= (42,000 – 39,000) × 7%]. Thus, the total periodic pension cost is equal to 530.
考点: periodic pension cost的计算
解析：
在国际准则下，periodic pension cost计入I/S里面的项目有service cost and net interest expense，其中
- service cost包括current service cost和past service cost。
- net interest expense=interest expense-"E(R)" = 期初PBO×discount rate+期初plan assets×discount rate=期初net pension liability or asset×discount rate"
Service cost= 200 + 120=320
Net interest expense= (42,000 – 39,000) × 7%=210
所以periodic pension cost=320+210=530
为什么在计算interest cost的时候没有用（42000+120）*7%，不是应该加上past service cost吗？
