新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
uscpa習題《Financial》
每天叫醒你的不只有鬧鐘，還應該有不拿USCPA證書誓不罷休的夢想！USCPA考試已經進入沖刺，所以不甘落后的你也趕快學習吧！正保會計網校為大家整理了uscpa《Financial》習題，希望大家利用好這些內容，能夠在有限的時間內提高自己成績。
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.
相關推薦：
有意向報考的AICPA的考生趕快點擊下方按鈕進行免費預評估>> 了解AICPA報考條件吧！
學員討論（0）
下一篇：uscpa知識點：年金的類型
相關資訊
新用戶掃碼下載
京公網安備 11010802044457號