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AICPA考试实用Becker题库:FAR精选模拟练习!

来源:立信AICPA - 发布时间: 2016-12-08 - 【学会计到立信 相信品牌的力量!】 分享到

  USCPA学习,听课是学习的一个非常重要的环节,美国注册会计师考试备考学习,在预习的基础上听课;在听课的过程中紧跟老师的思路,抓住重点;带着问题听课,对于预习中存在的问题,重点看老师是如何分析的,自己为什么没弄清楚,这样不仅可以理解这部分知识,还有助于提高自己分析问题的能力。带着问题听课,可以变被动为主动,听课的目的更明确,注意力更集中。
 
  今天的免费模拟题是关于FAR科目的。
  
  1. Under U.S. GAAP, interest cost included in the net pension cost recognized for a period by an employer sponsoring a defined benefit pension plan represents the:
  a. Increase in the projected benefit obligation due to the passage of time.
  b. Amortization of the discount on unrecognized prior service costs.
  c. Shortage between the expected and actual returns on plan assets.
  d. Increase in the fair value of plan assets due to the passage of time.
  
  2. The following information pertains to Seda Co.'s pension plan:
  Actuarial estimate of projected benefit obligation at beginning of year $72,000
  Assumed discount rate 10%
  Service costs 18,000
  Pension benefits paid during the year 15,000
  If no change in actuarial estimates occurred during the year, Seda's projected benefit obligation at December 31 was:
  a. $79,200
  b. $75,000
  c. $64,200
  d. $82,200
  
  3. On June 1, Year 1, Ward Corp. established a defined benefit pension plan for its employees. The following information was available at May 31, Year 3:
  Projected benefit obligation $14,500,000
  Accumulated benefit obligation 12,000,000
  Unfunded accrued pension cost 200,000
  Plan assets at fair market value 7,000,000
  Unrecognized prior service cost 2,550,000
  What is the funded status of Ward's pension plan at May 31, Year 3?
  a. $7,500,000 overfunded.
  b. $5,000,000 underfunded.
  c. $7,500,000 underfunded.
  d. $5,000,000 overfunded.
  
  答案及解析如下:
  
  1.Under U.S. GAAP, interest cost included in the net pension cost recognized for a period by an employer sponsoring a defined benefit pension plan represents the:
  a. Increase in the projected benefit obligation due to the passage of time.
  b. Amortization of the discount on unrecognized prior service costs.
  c. Shortage between the expected and actual returns on plan assets.
  d. Increase in the fair value of plan assets due to the passage of time.
  
  2.The following information pertains to Seda Co.'s pension plan:
  Actuarial estimate of projected benefit obligation at beginning of year $72,000
  Assumed discount rate 10%
  Service costs 18,000
  Pension benefits paid during the year 15,000
  If no change in actuarial estimates occurred during the year, Seda's projected benefit obligation at December 31 was:
  a. $79,200
  b. $75,000
  c. $64,200
  d. $82,200
  
  Explanation
  Beginning balance $72,000+interest cost 7,200(10% x $72,000)+ Current year service
  costs 18,000-Pension benefits paid15,000=$82,200
  
  3.On June 1, Year 1, Ward Corp. established a defined benefit pension plan for its employees. The following information was available at May 31, Year 3:
  Projected benefit obligation $14,500,000
  Accumulated benefit obligation 12,000,000
  Unfunded accrued pension cost 200,000
  Plan assets at fair market value 7,000,000
  Unrecognized prior service cost 2,550,000
  What is the funded status of Ward's pension plan at May 31, Year 3?
  a. $7,500,000 overfunded.
  b. $5,000,000 underfunded.
  c. $7,500,000 underfunded.
  d. $5,000,000 overfunded.
  
  Explanation
  funded status = FV of the Plan Assets - PBO = $7,000,000 - $14,500,000 =$(7,500,000). PBO > FV of Plan Assets, this is an underfunded pension plan.

 
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