第一套sample的第19题，答案对么？应该是service cost+interest cost MINUS actual return on plan assets吧？还有，underlying economic pension expense 究竟是什么概念？在书上都没找到确切的定义。

马上考试了，望高手解答。多谢。

19题问得是funded status，所以肯定是PBO－FMV

至于后者 economic pension expense就是指除去smooth item后的expense

Correction: I mean #21, the answer is 274=86+147+41, but I think that should be 192=86+147-41.

For #22, the translation gain on Kerwin's identifiable assets resulting from exchange rate changes, why flow effect is also included? I thought it should be holding effect only.

Thanks.