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uscpa習(xí)題《Financial》
每天叫醒你的不只有鬧鐘，還應(yīng)該有不拿USCPA證書誓不罷休的夢想！USCPA考試已經(jīng)進入沖刺，所以不甘落后的你也趕快學(xué)習(xí)吧！正保會計網(wǎng)校為大家整理了uscpa《Financial》習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時間內(nèi)提高自己成績。
An employer's obligation for postretirement health benefits that are expected to be provided to or for an employee must be fully accrued by the date the:
a. Benefits are paid.
b. Benefits are utilized.
c. Employee retires.
d. Employee is fully eligible for benefits.
【正確答案】D
【答案解析】Choice "d" is correct. Postretirement health benefits are accrued in a manner similar to pension benefits. The expected postretirement health benefits must be fully accrued by the date the employee is fully eligible for the benefits. The accrual will begin when the employee is hired through the eligibility (vesting) date.
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