新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
USCPA精選習(xí)題 1
每天叫醒你的不只有鬧鐘，還應(yīng)該有不拿USCPA證書誓不罷休的夢(mèng)想！USCPA考試已經(jīng)進(jìn)入沖刺，所以不甘落后的你也趕快學(xué)習(xí)吧！正保會(huì)計(jì)網(wǎng)校為大家整理了習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時(shí)間內(nèi)提高自己成績(jī)。
Which of the following costs is unique to postretirement health-care benefits?
a. Service.
b. Prior service.
c. Interest.
d. Per capita claims.
【正確答案】d
【答案解析】 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.
相關(guān)推薦：
如何制定USCPA學(xué)習(xí)計(jì)劃，財(cái)務(wù)總監(jiān)告訴你！
美國(guó)CPA知識(shí)點(diǎn)：負(fù)債認(rèn)定的標(biāo)準(zhǔn)
有意向報(bào)考的AICPA的考生趕快點(diǎn)擊下方按鈕進(jìn)行免費(fèi)預(yù)評(píng)估>> 了解AICPA報(bào)考條件吧！
推薦閱讀
相關(guān)資訊
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)