NO.PZ2018111303000038
问题如下：
ABC LA，a furnishings shopping company, offers its employees a defined benefit pension plan. The related information as follows:
The benefit paid during the year is:
选项：
A.
9,00
B.
1,200
C.
800
解释：
C is correct.
考点：DB plan 的计算公式
解析：
从资产或从负债出发都可计算benefit paid:
从资产出发：根据公式:(注意plan asset中包含的是资产的真实收益而不是预期收益）
Plan assets at end of year =Plan assets at beginning of year + Employer contributions + Actual return on plan assets - benefit paid
代入数字：
44300=40800+1200+3100 - benefit paid
Benefit paid=800
从负债出发：
PBO at end of year=PBO at beginning of year+CSC+PSC+int cost+A/L-benefit paid
其中，int cost=（PBO beg+past service cost) *discount rate=(45000+0)*7.5%=3375
所以benefit paid=45000+470+3375+350-48395=800
interest cost=(PBO beg+past service cost) *discount rate
这里，为什么要加上past service cost？PBO beg应该已经包含past service cost 了啊
