defined contribution retirement plandefined contribution retirement plan defined contribution retirement plan翻译是:“定额供款退休计划”或“定额给付退休计划”。©2022 Baidu |由 百度智能云 提供计算服务 | 使用百度前必读 | 文库协议 | 网站地图 | 百度营销 ...
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...
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...
结合accounting的规则来看，能更体会其中意味。由于Defined Contribution方式下，你给员工的钱跟资金池的表现...
CFA考试中Defined contribution 与Defined benefit 养老金的区别怎么理解? Defined benefit pension plan (养老金固定收益计划):Plan in which the company promises to pay a certain annual amount (defined benefit) to the employee after retirement. The company
This chapter describes accounting principles generally accepted in the United States of America as promulgated by FASB (U.S. GAAP) for accounting and financial reporting for DC plans as set forth in FASB Accounting Standards Codification (ASC) 962, Plan Accounting銆 fined Contribution Pension Plans....
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Retirementmutualfundholdings,especiallyindefinedcontributionpensionplansareanimportantsegmentofthefinancialmarkets.Totalretirementassets(definedcontributionplansandindividualretirementaccounts)constitutedatyearend2011,40%ofallmutualfundassetsand48%ofequitymutualfundassetsaccordingtotheInvestmentCompanyInstitute(ICI).1Retirement...
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...
There is no way to know how much a DC plan will ultimately provide the employee upon retiring, as contribution levels can change, and thereturnson the investments may go up and down over the years. DC plans accounted for $10.6 trillion of the $38.4 trillion in total retirement plan assets...