c选项意思是actual gain-actuarial gain。c选项后半句 请老师讲讲怎么看出来是actuarial gain？最后再加上个net interest expense就更蒙了
Olive_品职助教 · 2021年09月09日
嗨，努力学习的PZer你好：
为了理解the amount of return on plan assets included in the net interest expense这句话，我们首先看net interest expense的构成：
国际准则的net interest expense=net pension liability or asset × interest rate
其中net pension liability or asset=plan asset - pension liability
所以net interest expense分成两块：
1、plan asset × interest rate（就是expected return of plan asset）
2、 pension liability × interest rate
上面的第一项就是“the amount of return on plan assets included in the net interest expense”。
----------------------------------------------努力的时光都是限量版，加油！
