... defined benefit plans设定受益计划 defined contribution plans设定提存计划 degree of comparability可比程度 ...
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第二十一章 退休金之会计处理 FASB 87 ,我国第十八号公报 退休金办法之种类 确定提拨退休办法 ( Defined Contribution plans )雇主按退休金给付方式,每年提拨一定金额,交付信讬保管,于员工退休时将属于该员工之退休金交付给予退休员工之 ..
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Over the past ten years global assets in DB plans have grown by just 2.9% a year, whereas those in defined-contribution plans have increased by 7.5%, according to a Towers Watson study.
据塔沃森的一项研究,过去十年,养老金固定收益计划的全球资产每年仅增长2.9%,而养老金固定缴款计划的全球资产每年增长了7.5%。
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。
Public-sector pensions for new employees must become defined-contribution plans, as in the private sector.
对于公共部门的新员工来说,必须和私营部门的员工一样,实行固定养老金缴纳计划。
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