设定提存计划(Defined Contribution Plan, DC)，是指向独立的基金缴存固定费用后，企业不再承担进一步支付...
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 ...
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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...
Defined Contribution Retirement Plans Including Employee Stock Ownership Plansaccounting principlescontribution retirement plansFinancial Reporting Executive Committee (FinREC)financial statementsThis chapter describes accounting principles generally accepted in the United States of America as promulgated by FASB (U....
Retirementmutualfundholdings,especiallyindefinedcontributionpensionplansareanimportantsegmentofthefinancialmarkets.Totalretirementassets(definedcontributionplansandindividualretirementaccounts)constitutedatyearend2011,40%ofallmutualfundassetsand48%ofequitymutualfundassetsaccordingtotheInvestmentCompanyInstitute(ICI).1Retirement...
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
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. ...
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...
Defined Contribution The Buzz from Washington - December 2023 Dec 18, 2023 Buzz from Washington highlights some of the more significant retirement-related legislative and regulatory activities that could impact workers. Bringing Private Investments to DC Plan Participants Learn more about the opportunities...