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USCPA精選習(xí)題 1
每天叫醒你的不只有鬧鐘，還應(yīng)該有不拿USCPA證書(shū)誓不罷休的夢(mèng)想！USCPA考試已經(jīng)進(jìn)入沖刺，所以不甘落后的你也趕快學(xué)習(xí)吧！正保會(huì)計(jì)網(wǎng)校為大家整理了習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時(shí)間內(nèi)提高自己成績(jī)。
Which of the following costs is unique to postretirement health-care benefits?
a. Service.
b. Prior service.
c. Interest.
d. Per capita claims.
【正確答案】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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