NO.PZ2018111303000044
问题如下：
Snow Creek Village West offers its employees a defined benefit pension plan and stock option, Snow Creek Village West complies with US GAAP.
The information on the following table:
Compared to the 2018 reported financial statement, if Snow had used the same expected long-term rate of return on plan assets assumption in 2018 as it used in 2016, its year-end 2018 pension obligation would most likely have been:
选项：
A.higher
B.lower
C.the same
解释：
C is correct.
考点：养老金的假设
解析：
expected long-term rate也就是E(R)，在美国准则下，E(R)用来计算损益表中的Expected return on plan assets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discount 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 plan assets用的expected long-term rate是多少，不会影响到PBO的计算，选项C正确。
老师，请问一下是否有关B/S 中和 I/S中的interest expense不一样？
如以 GAAP为例
1.B/S：PBO BASE法则中涉及interest expense=（PBO（B）+psc）*discount rate
2.I/S：net interest expense=interest expense-E（R）
=PBO（B）*discount-E（R）
是否B/S中PBO BASE法则interest expense=（PBO（B）+psc）*discount rate中不能扣减E（R）？
