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。
Today very few companies will assume the defined benefit plan liability.
今天极少数公司将承担界定利益计划的法律责任。
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；
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。
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。
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。
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。
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。
Private defined-benefit plans are under most pressure.
私营企业的规定收益计划压力最大。
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。
"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。
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。
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