在该题目中,通过PBO的base法则反推出benefit,在计算interest cost中,根据【截图1】强化班R10 Employee Compensation: Postretirement and Share-based-
Balance Sheet Presentation, Projected Unit Credit Method课上提到的方法,应该是
interest cost=(期初PBO+past service cost)*6.6%=(3651.2-198)*6.6%=228.51【见截图一】
可答案:interest cost=(期初PBO)*6.6%=3651.2*6.6%=240.9【见截图二】