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USCPA精选习题 1
每天叫醒你的不只有闹钟，还应该有不拿USCPA证书誓不罢休的梦想！USCPA考试已经进入冲刺，所以不甘落后的你也赶快学习吧！正保会计网校为大家整理了习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
Which of the following costs is unique to postretirement health-care benefits?
a. Service.
b. Prior service.
c. Interest.
d. Per capita claims.
【正确答案】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.
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