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yuss · 2024年04月04日

老师为什么这里算asset return的时候也是用discount rate 而不是expect return

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NO.PZ202401310100000203

问题如下:

An analyst is building a financial statement model for XYZ SA. The analyst assumes that service cost and the discount rate in FY2025 will be the same as in the previous year. The analyst’s estimate of pension cost recognized on the income statement in FY2025 is closest to:

选项:

A.

320

B.

404

C.

531

解释:

C is correct. Pension costs recognized on the income statement comprise service cost and net interest expense/income. The analyst assumes service cost remains the same as in the previous year, or (200+120) = 320. Net interest expense/in-come is the product of the discount rate and the net pension liability/asset at the beginning of FY2025, or the end of FY2024, [(41,720-38,700) x 0.07] = 211. Summing these two components gives 531.

老师为什么这里算asset return的时候也是用discount rate 而不是expect return

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王园圆_品职助教 · 2024年04月04日

同学你好,注意题目这句话“XYZ SA prepares its financial statements under IFRS.

IFRS下,I/S表下的expected asset return也是用discount rate计算的,只有GAAP下才是用真的expected rate来计算expected asset return的

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NO.PZ202401310100000203问题如下 analyst is builng a financistatement mol for XYZ SThe analyst assumes thservicost anthe scount rate in FY2025 will the same in the previous year. The analyst’s estimate of pension cost recognizeon the income statement in FY2025 is closest to: A.320B.404C.531 C is correct. Pension costs recognizeon the income statement comprise servicost annet interest expense/income. The analyst assumes servicost remains the same in the previous year, or (200+120) = 320. Net interest expense/in-come is the proof the scount rate anthe net pension liability/asset the beginning of FY2025, or the enof FY2024, [(41,720-38,700) x 0.07] = 211. Summing these two components gives 531. 计算利息费用 这里的41720就不用加上120了嘛?还是说已经包含了

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