正保會計網(wǎng)校特別為美國cpa學員整理了美國cpa考試《財務(wù)會計與報告》的內(nèi)容，以備迎接美國CPA考試，祝您在網(wǎng)校學習愉快！

　　Postretirement benefits of other than pension

　　Benefits after the employees have retired.E.g.health care insurance，life insurance etc.

　　滿足四條件時，必須預提（F6-26）

　　Obligation is attributable to services already rendered；

　　Rights accumulate or vest；

　　Payment is probable；and

　　Amount can be reasonably estimated

　　If only first three conditions are met，disclosure in a note to the F/S is adequate.

　?。ㄕ埾蚯肮词杖氪_認的四條件F2-3）

　　Accumulated Postretirement Benefit Obligation（APBO）is the present value of future benefits that have vested as of the measurement date.

　　Expected Postretirement Benefit Obligation（EPBO）is the present value of all future benefits expected to be paid as of the measurement date.

　　EPBO=APBO+PV of expected future benefits that have not yet vested.

　　The postretirement benefit obligation is accrued during the period the employee works（the attribution period）

　　The accrue begins at the employee‘s date of hire.

　　The accrue ends at the full eligibility date.

　　Net Postretirement Benefit Cost“=Sir Age

　　Service Cost

　　Interest Cost

　　Amortization of Prior Service Cost

　　and Losses

　　Amortization or Expense of the Transition Obligation. （Most company fully amortized since 2013）

　　Funded Status=FV of plan asset–APBO

　　FV of plan asset>APBO，overfunded，a positive funded status，Postretirement Benefit Plan Asset，Noncurrent.

　　FV of plan asset<APBO，underfunded，a negative funded status，Postretirement Benefit Plan Liability，Current / Noncurrent or both.

　　Disclosure as much as reasonably possible.

　　The effect on the APBO，service cost，and interest of cost of 1% increase/decrease in the healthcare cost trend rate.

　　Other disclosure.

　　網(wǎng)校2014美國cpa輔導熱招：

　　正保會計網(wǎng)校2014年美國CPA考試輔導全面招生！網(wǎng)校2014年美國注冊會計師（U.S.CPA）考試輔導在總結(jié)往年成功教學經(jīng)驗的基礎(chǔ)上，從學員實際需求出發(fā)，結(jié)合中國考生學習特點，融入先進的教學理念與創(chuàng)新的教學方式，針對不同學員的學習需求，全新推出高端特訓班、網(wǎng)絡(luò)遠程班、自學課程班三種個性化輔導班次。（查看詳情>>）

　　網(wǎng)校美國CPA課程使用全球美國CPA考試通過率至高的Becker CPA Review教材，配合網(wǎng)校專業(yè)的課程體系、特色的雙語教學模式、靈活多樣的學習方式、全方位一站式配套服務(wù)，定能為您順利通過考試助一臂之力。機會難得，欲報從速！