USCPA精选习题64：Financial
学习是个漫长而艰辛的过程，呈得住艰辛，耐得住寂寞，唯有不变的坚持，才让我们一步步变成更优秀的自己。信念和斗志宜聚，懈怠和悲观宜散；我们的斗志因信念而燃起，不懈怠、不悲观，落实每一个知识点。正保会计网校为大家整理了USCPA精选习题64：Financial，希望大家利用好这些内容。
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. Accumulated benefit obligation.
b. Interest cost.
c. Service cost.
d. Projected benefit obligation.
【正确答案】a
【答案解析】
Choice "a" 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 "b" 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.
相关推荐：
有意向报考的AICPA的考生赶快点击下方图片进行免费预评估>> 了解AICPA报考条件吧！
