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練習題精選：Financial 63
Under U.S. GAAP, what is the present value of all future retirement payments attributed by the pension benefit formula to employee services rendered prior to that date and based on past and current compensation levels only?
a. Interest cost.
b. Accumulated benefit obligation.
c. Service cost.
d. Projected benefit obligation.
答案：B
Explanation
Choice "b" is correct. Under U.S. GAAP, the accumulated benefit obligation is the present value of future retirement payments attributed to the pension benefit formula to employee services rendered prior to a date, based on current and past compensation levels.
Choice "c" is incorrect. Service cost is the present value of all pension benefits earned by company employees in the current year.
Choice "a" is incorrect. Interest cost is the interest on the projected benefit obligation.
Choice "d" is incorrect. The projected benefit obligation is the present value of future retirement payments attributed to the pension benefit formula to employee services rendered prior to a date, based on current and past and (an assumption about) future compensation levels. The only difference between the accumulated benefit obligation and the projected benefit obligation is the assumption of future compensation levels. The projected benefit obligation is used for most pension calculations.
【我要糾錯】 責任編輯：小明
相關資訊
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號