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USCPA精選習(xí)題64：Financial
學(xué)習(xí)是個(gè)漫長而艱辛的過程，呈得住艱辛，耐得住寂寞，唯有不變的堅(jiān)持，才讓我們一步步變成更優(yōu)秀的自己。信念和斗志宜聚，懈怠和悲觀宜散；我們的斗志因信念而燃起，不懈怠、不悲觀，落實(shí)每一個(gè)知識(shí)點(diǎn)。正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA精選習(xí)題64：Financial，希望大家利用好這些內(nèi)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.
【正確答案】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.
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