新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
USCPA精选习题56：Financial
因为有目标，所以，我们认真过、努力过、改变过。2019年，顺利通过USCPA考试就是我们的小目标之一。正保会计网校为大家整理了USCPA精选习题56：Financial，希望大家利用好这些内容。
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.
【正确答案】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.
相关推荐：
有意向报考的AICPA的考生赶快点击下方图片进行免费预评估>> 了解AICPA报考条件吧！
新用户扫码下载
京公网安备 11010802044457号