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2016年美国CPA练习题精选：Financial 25
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.
答案：A
Explanation
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.
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