新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2016年美國CPA練習(xí)題精選：Financial 9
If the payment of employees' compensation for future absences is probable, the amount can be reasonably estimated, and the obligation relates to rights that accumulate, the compensation should be:
a. Accrued if attributable to employees' services already rendered.
b. Accrued if attributable to employees' services not already rendered.
c. Recognized when paid.
d. Accrued if attributable to employees' services whether already rendered or not.
答案：A
Explanation
Choice "a" is correct. Employees compensation for future absences should be accrued if:
1. The employees' right to receive compensation is attributable to services already rendered.
2. The liability relates to vested or accumulated rights.
3. Payment is probable.
4. The amount can be reasonably estimated.
Choice "b" is incorrect. Services must be rendered.
Choice "d" is incorrect. Services must be rendered.
Choice "c" is incorrect. Cash basis is not acceptable.
【我要糾錯】 責(zé)任編輯：小瑩子
相關(guān)資訊
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號