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2016年美國CPA練習(xí)題精選：Financial 62

來源: 正保會(huì)計(jì)網(wǎng)校 編輯： 2016/12/13 18:37:58　字體：大 小

 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. Unfunded accumulated benefit obligation.

b. Unfunded vested benefit obligation.

c. Expected return on plan assets.

d. Projected benefit obligation.

答案：D

Explanation

Choice "d" is correct. Service cost represents the increase in the projected benefit obligation resulting from employees' services rendered during the year.

Choice "a" is incorrect. The unfunded accumulated benefit obligation is not related to service cost calculations.

Choice "b" is incorrect. The unfunded vested benefit obligation is not related to service cost calculations.

Choice "c" is incorrect. The expected return on plan assets is not related to service cost calculations.

【我要糾錯(cuò)】 責(zé)任編輯：小明

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