reading20的课后习题11，问us gaap下在利润表上确认的pension cost是多少，答案是current service cost+interest exp-expected return on plan assets
我不懂的是最后这个expected return on plan assets，notes上第107页的公式里不是-actual return on plan assets吗？但是同一页在关于expected return on plan assets的解释里又说"expected return  (instead of actual return) on plan assets is used for the computation of reported pension expense"，好confusing。。。
回到这道题，我计算pension exp是用current+past service cost+interest exp+acturial g/l-actual return on plan assets,算出来结果和第9题求pension cost的答案是一样的，这么说计算pension cost还是跟expected return没关系的咯？不懂啊。。。求高人指点！