因为有目标，所以，我们认真过、努力过、改变过。2019年，顺利通过USCPA考试就是我们的小目标之一。正保会计网校为大家整理了USCPA精选习题56：Financial，希望大家利用好这些内容。
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.
【正确答案】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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