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2016年美國CPA練習(xí)題精選：Financial 7
Which of the following costs is unique to postretirement health-care benefits?
a. Service.
b. Prior service.
c. Interest.
d. Per capita claims.
答案：D
Explanation
Choice "d" is correct. Per capita claims are unique to postretirement health-care benefits.
Choice "a" is incorrect. Service costs are one part of net pension expense and SIR-AGE
Choice "b" is incorrect. Prior service costs also affect net pension expense and SIR-AGE.
Choice "c" is incorrect. Interest costs are also part of net pension expense and SIR-AGE.
【我要糾錯】 責(zé)任編輯：小瑩子
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