很多想要报考AUSCPA考试的考生，不知道该如何准备全英文考试，为了帮助大家更好的备考，中公财经小编为大整理了一份USCPA模拟试题：FAR财务会计与报告，详情如下：
1.A company has a defined benefit pension plan for its employees. On December 31, year 1, the accumulated benefit obligation is $45,900, the projected benefit obligation is $68,100, and the fair value of the plan assets is $62,000.
What amount, if any, related to the definedbenefit plan should be recognized in the balance sheet at December 31, year 1?
a. A liability of $6,100.
b. An unrealized loss of $6,100.
c. Nothing, as the fair value of the plan assets exceeds the accumulated benefit obligation.
d. An asset of $16,100.
答案：a
2. An employer's obligation for postretirement health benefits that are expected tobe provided to or for an employee must be fully accrued by the date the:
a. Benefits are paid.
b. Employee retires.
c. Employee is fully eligible for benefits.
d. Benefits are utilized.
答案：c
以上就是中公财经小编为大整理的USCPA模拟试题：FAR财务会计与报告，希望能对大家有所帮助，也预祝大家能尽早拿下USCPA证书。
