2019年美国CPA考试《财务会计与报告》章节练习(2019-03-16)

发布时间：2019-03-16

---

Under U.S. GAAP, interest cost included in the net pension cost recognized for a period by an employer sponsoring a defined benefit pension plan represents the:

a. Increase in the fair value of plan assets due to the passage of time.

b. Amortization of the discount on unrecognized prior service costs.

c. Increase in the projected benefit obligation due to the passage of time.

d. Shortage between the expected and actual returns on plan assets.

答案：C

Explanation

Choice "c" is correct. Under U.S. GAAP, interest cost included in the net pension cost recognized for a period by an employer sponsoring a defined benefit pension plan represents the increase in the projected benefit obligation due to the passage of time.

Choice "d" is incorrect. The shortage between the expected and actual returns on plan assets represents a net loss from actual experience different from that assumed.

Choice "a" is incorrect. An increase in the fair value of the plan assets due to the passage of time represents the actual return on plan assets. (It excludes the contributions received and benefit payments made during the period.)

Choice "b" is incorrect. Amortization of the discount on unrecognized prior service costs represents the current period's expense relating to prior service costs (which were not recognized until this period).

---

下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

---

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。