offers its employees a defined benefit pension plan. Kensington complies with IFRS. The assumed discount rate that the company used in estimating the present value of its pension obligations was 5.48 percent. In 2010, given:
养老金计划分为缴费确定型计划(definedcontributionplan)以及收益确定型计划(definedbenefitplan)。 合并财务报表时的外汇折算(foreigncurrencytranslation) 何旋 李斯克《CFA一级中文精讲②》 综上,股票期权和认股权证一定是可稀释证券,由于可转换债券和可转换优先股都会同时影响基本每股收益计算公式的分子和分母,因此,可转...
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。
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...
与固定缴款养老金计划相比，固定收益养老金计划(DB, defined benefit pension plans)本质上是雇主承诺在...
defined benefit plan 养老金的固定受益计划 be defined as 定 义为 plan for 为…作计划 in plan 作为平面图 plan to vt.计划,期望 plan on 预计,计划,确定,期待 相似单词 defined a. 1.有定义的 2.轮廓分明的,清晰的 contribution n. 1.[C,U]捐款 2.[C]定期缴款 3.[C]贡献,促成作用...
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...
Moreover, companies are offering consumer-driven health plans rather than specific plan options since the define contribution plan allows employers to allocate employees dollar amounts for benefits.FOWLERSHANDONEBSCO_bspEmployee Benefit Plan Review
Defined-benefit plans pay a guaranteed income to retired employees and are funded by employers, who choose the plan’s investments. In the private sector, DB plans have been largely replaced by defined-contribution plans, which are primarily funded by employees who choose investments and bear the...