2016年美国CPA练习题精选：Financial 7

Which of the following costs is unique to postretirement health-care benefits?

a. Service.

b. Prior service.

c. Interest.

d. Per capita claims.

答案：D

Explanation

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.