新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
USCPA精選習(xí)題68：Financial
學(xué)習(xí)是個(gè)漫長(zhǎng)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68：Financial，希望大家利用好這些內(nèi)容。
Parker Co. amended its pension plan on January 2 of the current year. It also granted $600,000 of unrecognized prior service costs to its employees. The employees are all active and expect to provide 2,000 service years in the future, with 350 service years this year. What is Parker's unrecognized prior service cost amortization for the year under U.S. GAAP?
a. $600,000
b. $105,000
c. $0
d. $2,000
【正確答案】b
【答案解析】
Choice "b" is correct. Under U.S. GAAP, the prior service cost is booked to other comprehensive income and then amortized to the income statement (net periodic pension cost) by assigning an equal amount to each future period of service of each employee who is active at the date of the amendment. In this problem, prior service cost will be assigned equally to each service year provided by the company's employees as follows:
$600,000 × (350/2000) = $105,000
Note that under IFRS, the prior service cost would be reported on the income statement, not in other comprehensive income, and therefore would not be amortized.
Choice "c" is incorrect. Unrecognized prior service cost must be amortized by assigning an equal amount to each future period of service of each employee who is active at the date of the amendment.
Choice "d" is incorrect. The current period amortization of Parker's prior service cost is not equal to the expected future service hours. Unrecognized prior service cost must be amortized by assigning an equal amount to each future period of service of each employee who is active at the date of the amendment, as described above.
Choice "a" is incorrect. The company would not recognized the entire prior service cost in the current period, but would instead amortize the prior service cost by assigning an equal amount to each future period of service of each employee who is active at the date of the amendment.
相關(guān)推薦：
美國(guó)CPA考點(diǎn)：資產(chǎn)折舊種類
USCPA備考安排、考點(diǎn)住宿相關(guān)攻略
有意向報(bào)考的AICPA的考生趕快點(diǎn)擊下方圖片進(jìn)行免費(fèi)預(yù)評(píng)估>> 了解AICPA報(bào)考條件吧！
學(xué)員討論（0）
推薦閱讀
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)