各位小伙伴大家好，美國CPA考試共有三種題型：選擇題，案例分析題和寫作題，不同科目題型分配不同，為了幫助大家更好地備考，幫考網(wǎng)帶來了練習題供大家練習，幫助大家熟悉題型和積累答題經(jīng)驗，具體內(nèi)容如下：

Under U.S. GAAP, interest cost included in the net pension cost recognized fｏｒa period by an employer sponsoring a defined benefit pension plan represents the:

a. Increase in the fair value of plan assets due to the passage of time.

b. Amortization of the discount on unrecognized priｏｒservice costs.

c. Increase in the projected benefit obligation due to the passage of time.

d. Shortage between the expected ａｎｄ actual returns on plan assets.

答案：C

Explanation

Choice "c" is correct. Under U.S. GAAP, interest cost included in the net pension cost recognized fｏｒa period by an employer sponsoring a defined benefit pension plan represents the increase in the projected benefit obligation due to the passage of time.

Choice "d" is incorrect. The shortage between the expected ａｎｄ actual returns on plan assets represents a net loss from actual experience different from that assumed.

Choice "a" is incorrect. An increase in the fair value of the plan assets due to the passage of time represents the actual return on plan assets. (It excludes the contributions received ａｎｄ benefit payments made during the period.)

Choice "b" is incorrect. Amortization of the discount on unrecognized priｏｒservice costs represents the current period\\\'s expense relating to priｏｒservice costs (which were not recognized until this period).

On July 31, Year 10, Tern Co. amended its single employee defined benefit pension plan by granting increased benefits fｏｒservices provided priｏｒto Year 10. Under IFRS, this past service cost will be reflected in the financial statement(s) for:

a. Year 10, ａｎｄ years before ａｎｄ following Year 10.

b. Years before Year 10 only.

c. Year 10, ａｎｄ following years only.

d. Year 10 only.

答案：D

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