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USCPA精選習(xí)題56：Financial
因為有目標(biāo)，所以，我們認(rèn)真過、努力過、改變過。2019年，順利通過USCPA考試就是我們的小目標(biāo)之一。正保會計網(wǎng)校為大家整理了USCPA精選習(xí)題56：Financial，希望大家利用好這些內(nèi)容。
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.
【正確答案】a
【答案解析】
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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