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
USCPA精選習(xí)題 3
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！正保會計網(wǎng)校為大家整理了習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時間內(nèi)提高自己成績。
A company has an underfunded defined benefit pension plan. During the current year, the company uses the years-of-service method to amortize its prior service cost. What effect will the amortization of prior service cost have on the company's current-year financial statements?
a. Total liabilities will be decreased.
b. Current period expenses will be decreased.
c. Net income will be increased.
d. Other comprehensive income will be increased.
【正確答案】d
【答案解析】
Choice "d" is correct. Using the years of service method, the prior service cost is amortized to pension expense over the remaining service period of employees expected to receive benefits under the pension plan. The offsetting credit is to other comprehensive income which results in an increase to other comprehensive income.
Choice "a" is incorrect. The amortization of prior service costs will not decrease total liabilities. The amortization of prior service costs increases pension expense and increases other comprehensive income.
Choice "c" is incorrect. Net income is not increased because of the amortization of prior service cost. Net income is actually decreased as a result of the amortization of prior service costs because of the increase in pension expense.
Choice "b" is incorrect. Current period expenses are not decreased as a result of the amortization of prior service cost, but increased because of the increase to pension expense.
相關(guān)推薦：
美國CPA知識點：負(fù)債認(rèn)定的標(biāo)準(zhǔn)
有意向報考的AICPA的考生趕快點擊下方按鈕進(jìn)行免費預(yù)評估>> 了解AICPA報考條件吧！
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