2021年CFA考试《Level Ⅰ》考试题库-CFA考试（Level Ⅰ）-Mock Exam 1 Afternoon Session-
财会经济-CFA特许金融分析师
单选题-Which of the following most accurately describes a defined benefit pension plan?
单选题
A.No promise is given on the final benefits paid to the employees.
B.For each period,pension expense and the amount funded must be the same.
C.The employer takes most of the investment risk.
我个人认为这个应该是：C
解析：For a defined benefit plan, the employer guarantees benefits to the employees after their retirement. In that case, the employer assumes the investment risk.
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