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
USCPA精選習(xí)題6
天才始于勤奮，沒有人能隨隨便便成功，堅持學(xué)習(xí)、認(rèn)真?zhèn)淇疾攀琼樌ㄟ^USCPA考試的必經(jīng)之路。正保會計網(wǎng)校為大家整理了習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時間內(nèi)提高自己成績。
If the payment of employees' compensation for future absences is probable, the amount can be reasonably estimated, and the obligation relates to rights that accumulate, the compensation should be:
a. Accrued if attributable to employees' services already rendered.
b. Accrued if attributable to employees' services not already rendered.
c. Recognized when paid.
d. Accrued if attributable to employees' services whether already rendered or not.
【正確答案】a
【答案解析】
Choice "a" is correct. Employees compensation for future absences should be accrued if:
1. The employees' right to receive compensation is attributable to services already rendered.
2. The liability relates to vested or accumulated rights.
3. Payment is probable.
4. The amount can be reasonably estimated.
Choice "b" is incorrect. Services must be rendered.
Choice "d" is incorrect. Services must be rendered.
Choice "c" is incorrect. Cash basis is not acceptable.
相關(guān)推薦：
美國CPA知識點：負(fù)債認(rèn)定的標(biāo)準(zhǔn)
有意向報考的AICPA的考生趕快點擊下方按鈕進行免費預(yù)評估>> 了解AICPA報考條件吧！
上一篇：美國CPA知識點：誤差校正
下一篇：USCPA精選習(xí)題5
推薦閱讀
相關(guān)資訊
限時免費資料
-
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