NO.PZ201602060100001104
问题如下：
Which of the following is closest to the actual rate of return on beginning plan assets and the rate of return on beginning plan assets that is included in the interest income/expense calculation?
选项：
A.The actual rate of return was 5.56 percent, and the rate included in interest income/expense was 5.48 percent.
B.The actual rate of return was 1.17 percent, and the rate included in interest income/expense was 5.48 percent.
C.Both the actual rate of return and the rate included in interest income/expense were 5.48 percent.
解释：
A is correct.
The actual return on plan assets was 1,302/23,432 = 0.0556, or 5.56 percent. The rate of return included in the interest income/expense is the discount rate, which is given in this example as 5.48 percent. The rate of 1.17 percent, calculated as the net interest income divided by beginning plan assets, is not used in 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plan assets的真实回报率actual rate of return是多少？
2、计算损益表的interest income或interest expense的时候，是用期初plan assets乘以多少的rate of return？
首先，plan assets的真实回报率直接用actual return除以期初plan assets的价值：
actual return on plan assets =actual return / 期初plan asset公允价值=1,302/23,432 = 5.56 %。直接可以选出A选项。
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expected return。
不管是算interest cost还是计算expected return，都是用PBO的discount rate。因此
the rate of return on beginning plan assets that is included in the interest income/expense calculation=discount rate=5.48%
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)*discount 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 plan assets that is included in the interest income/expense calculation=discount 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 that is included in the interest income=beginning FV-beginning PBO)*discount 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？
