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56：Financial
因?yàn)橛心繕?biāo)，所以，我們認(rèn)真過、努力過、改變過。2019年，順利通過USCPA考試就是我們的小目標(biāo)之一。正保會計(jì)網(wǎng)校為大家整理了USCPA精選習(xí)題56：Financial，希望大家利用好這些內(nèi)容。
Visor Co. maintains a defined benefit pension plan for its employees. Under U.S. GAAP, the service cost component of Visor's net periodic pension cost is measured using the:
a. Projected benefit obligation.
b. Expected return on plan assets.
c. Unfunded accumulated benefit obligation.
d. Unfunded vested benefit obligation.
【正確答案】a
【答案解析】
Choice "a" is correct. Service cost represents the increase in the projected benefit obligation resulting from employees' services rendered during the year.
Choice "c" is incorrect. The unfunded accumulated benefit obligation is not related to service cost calculations.
Choice "d" is incorrect. The unfunded vested benefit obligation is not related to service cost calculations.
Choice "b" is incorrect. The expected return on plan assets is not related to service cost calculations.
相關(guān)推薦：
美國CPA商業(yè)環(huán)境學(xué)習(xí)攻略：耐心，逐個(gè)擊破
選擇USCPA，快速到達(dá)會計(jì)行業(yè)金字塔頂端！
有意向報(bào)考的AICPA的考生趕快點(diǎn)擊下方圖片進(jìn)行免費(fèi)預(yù)評估>> 了解AICPA報(bào)考條件吧！
推薦閱讀
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)會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號