NO.PZ2018111303000032
问题如下：
Golden Elementary school offers its employees a defined benefit pension plan. Golden complies with IFRS. The net interest expense represents the interest cost on the:
选项：
A. beginning plan assets
B. ending plan assets.
C. beginning net pension obligation.
解释：
C is correct.
考点：国际准则下养老金的会计处理
解析：Net interest expense= int.cost—expected return.
在国际准则中expected return是用负债的discount rate计算的。
所以net interest exp= 期初PBO*discount rate—期初Plan asset*discount rate= （期初PBO—期初Plan asset）*discount rate on pension obligations
期初PBO—期初Plan asset=beginning net pension obligation.
所以选项C正确。
net interest expense和net interest income是一样的吗？