新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
AICPA考點(diǎn)：Accumulated other comprehensive income
一份耕耘一份收獲，所有的成功都來(lái)自不倦的努力和奔跑！小編為大家準(zhǔn)備了AICPA考點(diǎn)：Accumulated other comprehensive income，你掌握了嗎？
Accumulated other comprehensive income
累計(jì)其他綜合收入要求：
U.S.GAAP requires that changes in funded status of a pension plan due to prior service cost and pension gains and losses be reported in other comprehensive income in the period incurred, unless the company chooses to recognize the pension gains and losses immediately on income statement.
Instructor’s tips：
Prior service cost and pension gains and losses remain in accumulated other comprehensive income until amortized to net periodic pension cost. Any remaining unrecognized transition obligation or asset is also reported in accumulated other comprehensive income, net of tax, until amortized to net periodic pension cost.
財(cái)會(huì)英語(yǔ)常用詞匯：
美國(guó)CPA的報(bào)考條件和要求十分靈活。會(huì)計(jì)、經(jīng)濟(jì)、金融、管理等相關(guān)專業(yè)的?？苹虮究茖W(xué)歷都是有機(jī)會(huì)報(bào)考的。點(diǎn)擊了解自己是符合AICPA報(bào)考資格>>
每天進(jìn)步一點(diǎn)：
【建議收藏】2020年AICPA《財(cái)務(wù)會(huì)計(jì)與報(bào)告》學(xué)習(xí)計(jì)劃表
致AICPAer：2020年想拿下商業(yè)環(huán)境BEC？這兩件利器不能少！
2020年AICPA新一年的備考已經(jīng)開始，正保會(huì)計(jì)網(wǎng)校為各位學(xué)員準(zhǔn)備了各種不同種類的班型：▎自學(xué)課程班▎網(wǎng)絡(luò)遠(yuǎn)程班 ▎高端特訓(xùn)班 ▎無(wú)憂直達(dá)班 ▎，限時(shí)88折嗨購(gòu)，立即搶購(gòu)>>
推薦閱讀
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)