问一道题：NO.PZ201602060100001201 第1小题

NO.PZ201602060100001201问题如下 The retirement benefits pairing the yewere closest to: A.280.B.3,000.C.4,000. C is correct.The retirement benefits pairing the yewere closest to 4,000. The beginning obligation plus current anpast servicosts plus interest expense plus increase in obligation e to actuariloss less enng obligation equals benefits pai(= 42,000 + 200 + 120 + (42,000 × 0.07) + 460 – 41,720 = 4,000). Beginning plassets plus contributions plus actureturn on plassets less enng plassets equals benefits pai(= 39,000 + 1,000 + 2,700 – 38,700 = 4,000). 考点 pl的计算公式解析从资产或从负债出发都可计算benefit pai从资产出发根据公式:(注意plasset中包含的是资产的真实收益而不是预期收益）Plassets enof ye=Plassets beginning of ye+ Employer contributions+ Actureturn on plassets - benefit pai以Benefit pai 39,000 + 1,000 + 2,700 – 38,700 = 4,000从负债出发Penof year=Pbeginning of year+CSC+PSC+int cost+A/L-benefit pai中，int cost=Pbeg *scount rate=42,000 × 0.07所以benefit pai 42,000 + 200 + 120 + (42,000 × 0.07) + 460 – 41,720 = 4,000Perioc pension cost中的interest cost分为2部分，分别是-interest expense (Pof beginning* scount rate), 另外还有Beginning plasset*scount rate. 此题从负债角度出发，为什么interest cost的计算不涵盖Beginning plasset*scount rate呢？

NO.PZ201602060100001201 老师好， 我看到解析上“int cost=Pbeg *scount rate=42,000 × 0.07”，这里为什么没有考虑PSC的interest cost呢？我额外多加了一个120*7%. 谢谢老师

NO.PZ201602060100001201 3,000. 4,000. C is correct. The retirement benefits pairing the yewere closest to 4,000. The beginning obligation plus current anpast servicosts plus interest expense plus increase in obligation e to actuariloss less enng obligation equals benefits pai(= 42,000 + 200 + 120 + (42,000 × 0.07) + 460 – 41,720 = 4,000). Beginning plassets plus contributions plus actureturn on plassets less enng plassets equals benefits pai(= 39,000 + 1,000 + 2,700 – 38,700 = 4,000). 考点 pl的计算公式 解析 从资产或从负债出发都可计算benefit pai 从资产出发根据公式:(注意plasset中包含的是资产的真实收益而不是预期收益） Plassets enof ye=Plassets beginning of ye+ Employer contributions+ Actureturn on plassets - benefit pai所以Benefit pai 39,000 + 1,000 + 2,700 – 38,700 = 4,000 从负债出发 Penof year=Pbeginning of year+CSC+PSC+int cost+A/L-benefit pai其中，int cost=Pbeg *scount rate=42,000 × 0.07 所以benefit pai 42,000 + 200 + 120 + (42,000 × 0.07) + 460 – 41,720 = 4,000老师 从负债出发为什么不用考虑actuariloss呢

3,000. 4,000. C is correct. The retirement benefits pairing the yewere closest to 4,000. The beginning obligation plus current anpast servicosts plus interest expense plus increase in obligation e to actuariloss less enng obligation equals benefits pai(= 42,000 + 200 + 120 + (42,000 × 0.07) + 460 – 41,720 = 4,000). Beginning plassets plus contributions plus actureturn on plassets less enng plassets equals benefits pai(= 39,000 + 1,000 + 2,700 – 38,700 = 4,000). 考点 pl的计算公式 解析 从资产或从负债出发都可计算benefit pai 从资产出发根据公式:(注意plasset中包含的是资产的真实收益而不是预期收益） Plassets enof ye=Plassets beginning of ye+ Employer contributions+ Actureturn on plassets - benefit pai所以Benefit pai 39,000 + 1,000 + 2,700 – 38,700 = 4,000 从负债出发 Penof year=Pbeginning of year+CSC+PSC+int cost+A/L-benefit pai其中，int cost=Pbeg *scount rate=42,000 × 0.07 所以benefit pai 42,000 + 200 + 120 + (42,000 × 0.07) + 460 – 41,720 = 4,000这题怎么知道用IFRS还是US GAAP呢