各位小伙伴大家好，美国CPA考试共有三种题型：选择题，案例分析题和写作题，不同科目题型分配不同，为了帮助大家更好地备考，帮考网带来了练习题供大家练习，帮助大家熟悉题型和积累答题经验，具体内容如下：

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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