Defined Benefit指的是收益固定，就是退休之后躺在拿固定的钱呗，除非公司破产倒闭，不然年老的你还能跟...
养老金固定收益计划（Defined Benefit Plan）是CFA二级财务的重点内容，会计处理比较纷繁复杂，资产项目有3...
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，通常按月发...
A. risk/return tradeoffs of plan assets accrue to the plan sponsor.B. benefit paid by the sponsor is defined by contributions made to the plan.C. risk/return tradeoffs of plan assets accrue to the participant. 正确答案:A 分享到: 答案解析: All investment decisions are made by the plan ...
C. the employer’s pension expense is equal to its contributions to the plan. 答案:B 解析:In a defined benefit pension plan, a periodic payment, typically based on the employee’s salary, is promised to the employee upon retirement and the employer contributes to an investment trust that gen...
but with no guaranteed retirement benefit. The ultimate benefit is based exclusively upon the contributions to, and investment earnings of the plan. The benefit ceases when the account balance is depleted, regardless of the retiree’s age or circumstances. Examples of such plans are 457, 401(k)...
If John's employer offered a defined-benefit plan, his employer would fund the pension itself, perhaps with some extra contributions from John. It would then give the pension money to an outside investment firm to manage or invest the funds itself. John has no say in what ...
C. the employer’s pension expense is equal to its contributions to the plan.答案：B 解析：In a defined benefit pension plan, a periodic payment, typically based on the employee’s salary, is promised to the employee upon retirement and the employer contributes to an investment ...
它是经过预测确定一个相对比较稳定的缴费标准(投保费率)，然后按照该费率筹集养老保险基金(包括雇主和雇员的缴费)，并完全或部分地存入参保人的个人账户。中博-诚通帮你解析一下：在规定缴费制下，退休者最终领取的养老金数额是不确定的，由其个人账户中的积累(本金、利息或投资回报)决定。defined benefit...
(2010) Predicting cash flows related to defined benefit plan contributions. Journal of Pension Economics and Finance 9(4): 505-532.Dowdell Jr, T.D., Klamm, B.K., and Spindle, R.M., 2010, "Predicting cash flows related to defined benefit plan contributions", Journal of Pension Economics...