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USCPA精選習(xí)題6
天才始于勤奮，沒有人能隨隨便便成功，堅(jiān)持學(xué)習(xí)、認(rèn)真?zhèn)淇疾攀琼樌ㄟ^USCPA考試的必經(jīng)之路。正保會(huì)計(jì)網(wǎng)校為大家整理了習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時(shí)間內(nèi)提高自己成績(jī)。
If the payment of employees' compensation for future absences is probable, the amount can be reasonably estimated, and the obligation relates to rights that accumulate, the compensation should be:
a. Accrued if attributable to employees' services already rendered.
b. Accrued if attributable to employees' services not already rendered.
c. Recognized when paid.
d. Accrued if attributable to employees' services whether already rendered or not.
【正確答案】a
【答案解析】
Choice "a" is correct. Employees compensation for future absences should be accrued if:
1. The employees' right to receive compensation is attributable to services already rendered.
2. The liability relates to vested or accumulated rights.
3. Payment is probable.
4. The amount can be reasonably estimated.
Choice "b" is incorrect. Services must be rendered.
Choice "d" is incorrect. Services must be rendered.
Choice "c" is incorrect. Cash basis is not acceptable.
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