According to Hackel, the average company among the 1400-plus with defined benefit plans that his firm tracks was $376 million underfunded.
据海克说，根据他们公司统计，在美国1400多个有固定收益养老金计划的公司里，平均每个公司的资金不足数是3.76亿美元。
Sources of China IPD orientated from two defined benefit pension schemes, one is social pooling account based on PAYG, the other is individual account based on FUND.
中国IPD来源于两个规定受益的养老金计划：现收现付制（PAYG）的社会统筹帐户和基金制（FUND）的个人帐户。
The following is the core of the article, which analyzes the accounting method of defined benefit enterprise annuity and defined contribution enterprise annuity on basis of western experience.
本文的核心部分是在企业年金会计理论的指导下，借鉴国外企业年金会计准则的研究成果，探讨设定提存制和设定受益制计划下的企业年金会计处理与报告；
This approach has the benefit that the input and output are more tightly defined.
这种方法的好处是：输入和输出的定义更严格。
I can take some prepackaged aspects and look at examples that show well-defined scenarios, thereby getting much of the benefit of AOP without all the risk.
我可以使用一些预打包的方面并观察定义好场景的示例，这样我不需要冒任何风险就可以从AOP中收获更多。
Final-salary, or defined-benefit (DB), schemes are in place for long-serving workers.
最终薪金或确定给付计划是为长期服务的工人制定的。
Of further benefit is the existence of the standard set of custom tag libraries defined within the JSTL.
更好的是在JSTL中已存在一组已定义的标准的自定义标记库。
In 2006 80% of them relied on defined-benefit plans, which pay a pension based on wages and years on the job.
2006年，80%的雇员依靠的是确定给付计划，这就意味着养老金是根据工作的工资和年限支付的。
They would also have hybrid plans, with part of the traditional defined-benefit pension replaced by a defined-contribution plan of the sort common in the private sector.
他们同时采取复合计划，即把部分传统的确定给付养老金形式替换为私营部门常见的养老金固定缴款计划。
And as it turned out, a lot of those plans failed catastrophically. Defined-benefit plans have a huge downside: they drastically discourage labor mobility.
最终，这些计划都失败了，它们有一个严重的弊端，这便是它们彻底的阻碍了劳动力的流动性。
Private-sector companies have been abandoning their commitment to defined-benefit (DB) pension schemes, in which employees receive an income based on their final salary.
私营部门公司正在放弃他们对于固定收益养老金计划(DB)的承诺，在该方案中雇员根据其退休时的薪资标准获得收入。
Michigan closed its defined-benefit scheme to entrants back in 1997 and Alaska moved to a defined-contribution plan for new staff in 2006.
密歇根州在1997年就不再对新员工实行养老金固定收益计划，阿拉斯加州于2006年实行了对新员工的养老金固定缴款计划。
"Defined-benefit plans are going the way of the dodo," says Olivia Mitchell of the Wharton Business School in Philadelphia.
费城沃顿商学院的奥利维亚·米切尔说，“养老金固定收益计划就要过时了”。
Utah is closing its defined-benefit plan to new employees next June.
犹他州也计划于明年六月停止对新员工的养老金固定收益计划。
Retail business defined own brand as the product brand that makes the benefit of retailer as centre.
零售业务的定义自己的品牌作为产品品牌，使零售商的利益为中心。
The effect would be a bit like changing from a defined-benefit pension to a defined-contribution one.
这样的效果有点像退休金从“确定收益”方案向“确定缴费”方案转变。 开支的节省由此而来——因为这一资助并不像如今的那样包罗万象。
These patients will only benefit from ERCP interventions when the goal of this procedure has been previously clearly defined before introduction of contrast and catheters.
这些操作需要引入对比剂和导管来明确目标，在此之前这些患者仅能从ERCP介入操作中获益。
The content of tourism market supply is abundant, whose quality and benefit can be defined by analyzing the supply environment of tourism market.
旅游市场供给的内容十分丰富，其质量和效益的高低可通过对旅游市场的供给环境分析加以确定。
According to the economic benefit of zinc-fertilizer, the utilization demarcations of soil available zinc were defined.
根据锌肥的经济效益拟定了土壤有效锌利用分区。
For a child with a disability, as defined by the Individuals with Disabilities education Act, related services are those that are required to help that child benefit from special education.
根据残疾人教育法，残疾孩子可得到相关的服务以便使其能从特殊教育中受益。
Note that this model differs from previous attempts to model altruism where the benefit of an altruistic player is defined as a function of the benefits of the other players.
此模型与先前的利他主义模型不同的是，利他博弈方的获益定义为其他博弈方获益的函数。
The bin packing problem is to put some objects with various sizes into a defined space in order to obtain the specified optimal benefit.
装箱问题就是将不同尺寸的物品摆放入有一定容量的容器中，以获得某种最佳的效益。
Public-sector earnings have risen faster than those in the private sector, and the state continues to provide generous defined-benefit pensions, which are dying elsewhere.
公共部门的工资涨得比私营部门的快，国家还继续发放发放固定金额的养老金，大方极了。其它国家都已经废止了这一做法。
This configuration method has the benefit of low cost and complexity, high speed and flexibility, and has been selected in several software-defined radio projects, so it is very practical.
方案具有配置灵活、成本低、速度快、实现简单的特点，目前已在很多软件无线电项目中得到应用，具有很强的实用性。
This configuration method has the benefit of low cost and complexity, high speed and flexibility, and has been selected in several software-defined radio projects, so it is very practical.
方案具有配置灵活、成本低、速度快、实现简单的特点，目前已在很多软件无线电项目中得到应用，具有很强的实用性。
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