问一道题：NO.PZ201602060100001104 第4小题

NO.PZ201602060100001104 问题如下 Whiof the following is closest to the acturate of return on beginning plassets anthe rate of return on beginning plassets this incluin the interest income/expense calculation? A.The acturate of return w5.56 percent, anthe rate incluin interest income/expense w5.48 percent. B.The acturate of return w1.17 percent, anthe rate incluin interest income/expense w5.48 percent. C.Both the acturate of return anthe rate incluin interest income/expense were 5.48 percent. A is correct.The actureturn on plassets w1,302/23,432 = 0.0556, or 5.56 percent. The rate of return incluin the interest income/expense is the scount rate, whiis given in this example 5.48 percent. The rate of 1.17 percent, calculatethe net interest income vibeginning plassets, is not usein pension cost calculations. 考点IFRS下养老金会计解析题目问了两个问题。1、问国际准则下，期初plassets的真实回报率acturate of return是多少？2、计算损益表的interest income或interest expense的时候，是用期初plassets乘以多少的rate of return？首先，plassets的真实回报率直接用actureturn除以期初plassets的价值actureturn on plassets =actureturn / 期初plasset公允价值=1,302/23,432 = 5.56 %。直接可以选出A。接着看第二个小问题，在国际准则下，损益表的net interest income/expense包括两项-interest cost和expectereturn。不管是算interest cost还是计算expectereturn，都是用PBO的scount rate。因此the rate of return on beginning plassets this incluin the interest income/expense calculation=scount rate=5.48% 1302-23432*r=-18，r=5.63

NO.PZ201602060100001104 在国际准则下，在I/S里的第二大项net interest expense里，计算公式是（beginning FV-beginning PBO)*scount rate, 所以题干中的这句话就是在问你，用来计算这个净利息的回报率是多少？ 因此, the rate of return on beginning plassets this incluin the interest income/expense calculation=scount rate=5.48%(真实的回报1302，找出期初的资产价值为23432。所以带入公式得到5.48%。) the rate of return on  beginning plan assets this incluin the interest income=beginning FV-beginning PBO)*scount rate,这不是net interest expense么 还有除以的不是FVASSET 为什么叫 expense  caculation？这两种表达是正确的么？

NO.PZ201602060100001104 这个公式是在课件的哪页的哪个公式？无从下手

    会算，但是这个词的理解不太明白。什么 叫做“the rate of return  on   beginning plan  assets that is  incluin the  interest  income/ expense    caculation”中文意思如何理解？