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USCPA精選習題 1
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Which of the following costs is unique to postretirement health-care benefits?
a. Service.
b. Prior service.
c. Interest.
d. Per capita claims.
【正確答案】d
【答案解析】 Choice "d" is correct. Per capita claims are unique to postretirement health-care benefits.
Choice "a" is incorrect. Service costs are one part of net pension expense and SIR-AGE
Choice "b" is incorrect. Prior service costs also affect net pension expense and SIR-AGE.
Choice "c" is incorrect. Interest costs are also part of net pension expense and SIR-AGE.
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