（3%，6%，9%只是举例数字） 这里是链接：What's a defined benefit plan?国内...
固定收益养老金计划(DB, defined benefit pension plans)本质上是雇主承诺在未来支付固定数额的养老金。
defined contribution plans 【经】 确定养老金缴纳方案 defined benefit plan 养老金的固定受益计划 be defined as 定 义为 of benefit to 对…有利 in benefit 有资格得到救济金(指生病、失业等津贴) benefit by 得益于…,从…中获得好处 by the benefit of 由于…的恩惠 相似...
Enterprise Pension; Defined Contribution Plan; Defined Benefit Plan; Enterprise Pension Accounting; 企业年金;企业年金会计;设定提存计划;设定受益计划; www.zidir.com 2. enterprise pension; enterprise pension accounting; defined-benefit plan; defined-contribution plan; 企业年金;企业年金会计;设定受益计划;设定...
LOS41.c Describe defined contribution and defined benefit pension plans.是特许金融分析师 CFA一级备考 Portfolio management(组合管理)的第4集视频,该合集共计39集,视频收藏或关注UP主,及时了解更多相关视频内容。
一、意思不同 Defined benefit pension plan 为养老金固定收益计划，Defined contribution pension plan为养老金固定缴款计划。二、指代范围不同 养老金固定收益计划是指雇主支持的养老金计划，员工退休、或丧失就业能力后可按工龄、职位等因素，确定一个固定的（可按通货膨胀率调整）退休津贴数额，通常按月...
a defined-benefit plan—also commonly known as a traditionalpension plan—provides a specified payment amount in retirement. A defined-contribution plan allows employees to contribute and invest in funds and other securities over time to save for...
Over the past 25 to 30 years there has been a major shift in retirement plan schemes offered by private-sector employers, from the traditionaldefined-benefit plan (DB plan)to the more contemporarydefined-contribution plan (DC plan).1 Traditional DB plans, commonly referred to as pensions, typic...
Defined Contribution Plan的翻译是养老金固定缴款计划，您所说的这个词语，是属于CMA核心词汇的一个，这个词的意义如下：一种养老金计划，每年为员工预留若干金额或若干百分比的资金，以支付有关养老福利。但对员工无需支付罚款提取资金的时间及形式有限制。希望高顿网校的回答能帮助您解决问题，更多财会问题...
Defined benefit plan is a plan that is designed to grant people participating in the plan a definite benefit at retirement. It is called "defined" because the plan is defined by the administrator's prediction of the amount an employer must contribute to produce a specific benefit at normal ...