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 6
An employer's obligation for postretirement health benefits that are expected to be provided to or for an employee must be fully accrued by the date the:
a. Benefits are paid.
b. Benefits are utilized.
c. Employee retires.
d. Employee is fully eligible for benefits.
答案：D
Explanation
Choice "d" is correct. Postretirement health benefits are accrued in a manner similar to pension benefits. The expected postretirement health benefits must be fully accrued by the date the employee is fully eligible for the benefits. The accrual will begin when the employee is hired through the eligibility (vesting) date.
【我要糾錯】 責(zé)任編輯：小瑩子
推薦閱讀
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