NO.PZ202401310100000404
问题如下:
Compared to the pension assumptions Terra Mercado used in 20X2, which of the following pairs of assumptions used in 20X3 is mostlikely internally inconsistent?
选项:
A.Estimated future salary increases, inflation
Discount rate, estimated future salary increases
Expected long-term rate of return on plan assets, discount rate
解释:
A is correct. The company’s inflation estimate rose from 20X2 to 20X3. However,
it lowered its estimate of future salary increases. Normally, salary increases are
positively related to inflation.
RT