NO.PZ2023081403000097
问题如下：
Q. The information below is associated with a company that offers its employees a defined benefit plan:
Based on this information, the company’s balance sheet will present a net pension:
选项：
A.asset of USD300,000,000.
B.asset of USD1,400,000,000.
C.liability of USD1,100,000,000.
解释：
A is correct. A company that offers a defined benefit plan makes payments into a pension fund and the retirees are paid from the fund. The payments that a company makes into the fund are invested until they are needed to pay retirees. If the fair value of the fund’s assets is higher than the present value of the estimated pension obligation, the plan has a surplus and the company’s balance sheet will reflect a net pension asset. Because the fair value of the fund’s assets is USD1,500,000,000 and the present value of estimated pension obligations is USD1,200,000,000, the company will present a net pension asset of USD300,000,000 on its balance sheet.
net pension 不应该是A-L吗？知识点有点模糊，麻烦老师帮忙梳理一下
