NO.PZ2023040501000036
问题如下：
Loris provides Paul with the information in Exhibit 1 about John Smith, an employee who has just started working for Atlantic, and other information taken from the company’s pension plan disclosures. Loris asks Paul to calculate the pension liability arising from Smith.
The benefit formula has been changed to 1.75% x Final year’s salary x Number of years of service under the plan.
At the end of Smith’s second year of service, the estimated defined benefit obligation arising from his employment is closest to:
选项：
A.$20,092.
$20,818.
$27,802.
解释：
1.老师请问一下Estimated years in retirement意思是退休后每年有稳定的现金流吗？相当于先求PV(6)然后再折现折到第二年末吗？这么理解对不？有点分不清题目里说的几个year（现在任职到退休的？退休之后受益的年限？），可以麻烦老师画个图解释一下嘛
2.题目里说的是payments paid at year end为什么存在期初和期末的问题呢，看到其他的问题里有相关内容。谢谢！
