NO.PZ2023040501000036
问题如下：
Loris provides Paul with the information in Exhibit 1 about John Smith, an employee who has just started working for Atlantic, and other information taken from the company’s pension plan disclosures. Loris asks Paul to calculate the pension liability arising from Smith.
The benefit formula has been changed to 1.75% x Final year’s salary x Number of years of service under the plan.
At the end of Smith’s second year of service, the estimated defined benefit obligation arising from his employment is closest to:
选项：
A.$20,092.
$20,818.
$27,802.
解释：
这道题目何老师在讲课的时候提到年初付年金和年末付年金是不一样的，区别在于计算的时候，如果是年初付年金，计算器要把ending调成beginning，可以麻烦解释一下具体怎么调吗？谢谢
