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AICPA知識(shí)點(diǎn)：Other Deferred Compensation and Benefits
學(xué)問是異常珍貴的東西，從任何源泉吸收都不可恥。同學(xué)們從現(xiàn)在開始，每天學(xué)習(xí)一個(gè)知識(shí)點(diǎn)，積少成多，迎接AICPA考試吧！小編為大家準(zhǔn)備了AICPA知識(shí)點(diǎn)：Other Deferred Compensation and Benefits，快快收藏！
Other Deferred Compensation and Benefits
Postemployment benefits are paid to former employees during the period after their employment and before their retirement.
滿足四條件時(shí)，必須預(yù)提
Obligation is attributable to services already rendered；
Rights accumulate or vest；
Payment is probable；and
Amount can be reasonably estimated
Deferred Compensation Arrangements must be accounted for on an accrual basis.
Compensation for future absences are accrued in the year earned if above for conditions are met.
An employer is NOT required to accrue a liability for nonvesting accumulating rights to receive sick pay benefits. Because the amount can not be reasonably estimated.
美國CPA的報(bào)考條件和要求十分靈活。會(huì)計(jì)、經(jīng)濟(jì)、金融、管理等相關(guān)專業(yè)的專科或本科學(xué)歷都是有機(jī)會(huì)報(bào)考的。
點(diǎn)擊了解自己是符合AICPA報(bào)考資格>>
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2020年AICPA新一年的備考已經(jīng)開始，正保會(huì)計(jì)網(wǎng)校為各位學(xué)員準(zhǔn)備了各種不同種類的班型：▎自學(xué)課程班▎網(wǎng)絡(luò)遠(yuǎn)程班 ▎高端特訓(xùn)班 ▎無憂直達(dá)班 ▎，趕緊加入我們吧。馬上報(bào)課學(xué)習(xí)>>
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