新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2016年美國CPA練習(xí)題精選：Financial 62
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】 責(zé)任編輯：小明
推薦閱讀
相關(guān)資訊
限時免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號