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...
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...
Post-employment benefits can be of two types: defined contribution plan and() 正确答案:defined benefit plan 点击查看答案进入小程序搜题你可能喜欢What are employees looking for in an analysis of an entity's financial statements? 点击查看答案进入小程序搜题 Short-term benefits include all of the ...
2.plan asset：主要由雇主的contribution和投资收益actual return构成，如果plan asset>PBO，说明养老金在...
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...
规定缴费制(Defined contribution)又称缴费确定制，是企业根据各期提存的金额及基金的投资收益来确定养老金支付额的养老金计划。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...
百度试题 题目Post-employment benefits can be of two types: defined contribution plan and() 相关知识点: 试题来源: 解析 defined benefit plan 反馈 收藏
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. ...
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...
defined-benefit plansanddefined-contribution plans. As the names imply, 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 ...