经典题有一题比较特殊,涉及到了雇员打款,教材中这块其实没有涉及到,如果考试考到的话,就按经典题的处理:计算plan asset和PBO的时候都要考虑employee contribution。 正常情况公司的养老金基金应该是由雇主打款,现在员工打了一部分,相当于员工借给了雇主钱,对于雇主来说等员工退休的时候还得通过养老金还给员工,所以...
起初没有任何的资产就是雇主contribute的这一笔contribution变成了期初的plan asset.
acaptor 正在翻译,请等待... [translate] a界面张力 Interfacial tension [translate] aPRC government-mandated multiemployer defined contribution plan 正在翻译,请等待... [translate] 英语翻译 日语翻译 韩语翻译 德语翻译 法语翻译 俄语翻译 阿拉伯语翻译 西班牙语翻译 葡萄牙语翻译 意大利语翻译 荷兰语翻译 瑞典...
American Pension Services Launches Multiple-Employer Plan.The article reports on American Pension Services' launch of a multiple-employer defined contribution plan.EBSCO_bspFund Action
aadvertising agency 广告商[translate] aemployer make contribution into stakeholder pension plan for employees. 雇主做贡献成赌金保管人养老金计划为雇员。[translate]
[translate] a第三部分结合实例,对新浪网和搜虎网的广告经营进行比较。[translate] aamore mio 正在翻译,请等待...[translate] a第五部分是结论。[translate] aEmployer contribution to retirement plan 对退休计划的雇主贡献[translate]
a plan is which the employer's contribution to employees' reirement or savings funds is specified5个回答 一个计划是雇主的供款员工reirement或储蓄资金被指定2013-05-23 12:21:38 回答:匿名 计划是哪些对雇员的reirement或储款资金的雇主贡献指定 2013-05-23 12:23:18 回答:匿名...
Contribution 自願性供款 (if applicable 如適用 ) i) Plan Commencement Date (dd/mm/yyyy) : 供款開始日期(日 / 月 / 年) ii) Retirement Age : 退休年齡 Normal Retirement Age : □ 65 正常退休年齡 □ 60 □ Others 其他 (please specify 請註明 ): iii) Basis of Voluntary Contribution : □ ...
(i.e. they are not affected by any surplus or deficit in the scheme relating to the past service of its own employees or any other members of the scheme), the scheme should be accounted for as a defined contribution scheme – this treatment should only be adopted where there is clear ...
Alternatively, a defined contribution pension plan lowers the risk to the employer. They no longer have any obligation for the performance of the plan. The onus to properlysave for retirementis put on the individual employee. Planning for one’s future retirement becomes more challenging when pe...