NO.PZ202304050100004402
问题如下：
(2) The least appropriate answer to Paul’s second question is that the:
选项：
A.
opening obligation would decrease.
B.
current service cost would increase.
C.
interest cost may either increase or decrease.
解释：
B is correct. The current service cost is the present value of the annual unit credit earned in the current period. A higher discount rate means that the present value of the future benefits earned in retirement will be lower and hence the annual unit credit will be lower. Therefore, the current service cost will decrease not increase.
帮忙解释一下选项C。谢谢
