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...
在固定缴款养老金计划(DC, defined contribution pension plans)下，特定或商定的缴款是对雇员的养老金计...
固定缴款养老金计划(Defined contribution pension plans)只说明(定义)该计划的缴款金额;雇员的养老金福利的最终数额将取决于雇员退休时计划资产的价值 资产负债表报告在分析上与固定供款计划不太相关,因为公司会在费用产生时向固定供款计划缴款,因此这类计划不会产生负债 固定福利养恤金计划(Defined benefit pension plan...
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...
While they are rare in the private sector, defined-benefit pension plans are still somewhat common in the public sector—in particular, with government jobs.2 Defined-Contribution Plan Defined-contribution plans are funded primarily by the employee. The most common type of defined-c...
Defined contribution pension plan（养老金固定缴款计划）：Individual accounts to which an employee and typically the employer makes contributions, generally on a tax-advantaged basis. The amounts of contributions are defined at the outset, but the future value of the benefit is unknown. ...
How does the defined benefit (DB) pension plan model compare against the defined contribution (DC) pension plan model? The table below compares the DB model to the DC model: Defined Benefit (DB)Defined Contribution (DC)The DB Advantage ...
Defined contribution pension plan(养老金固定缴款计划): Individual accounts to which an employee and typically the employer makes contributions, generally on a tax-advantaged basis. The amounts of contributions are defined at the outset, but the future value of the benefit is unknown. The employee...
Merton (1988), "Defined Benefit versus Defined Contribution Pension Plans: What are the Real Tradeoffs?", chapter 5 in Bodie, Z., J. Shoven and D. Wise, editors Pensions in the U.S. Economy, NBER, The University of Chicago Press....
Defined Benefit vs Defined Contribution 知识点 根据给付方式和缴费方式的不同,养老金的管理模式一般分为: DB(Defined Benefit)给付确定制(又称受益基准型、待遇确定型、固定收益计划等),指雇员未来领取的养老金的待遇标准是事前已经确定...