That's because retirement accounts (including IRAs, 401 (k) s, 403 (b) s, public employee retirement accounts, defined benefit plans, etc.) are usually governed by the contract that created them.

那是因为退休金账户包括IRAs, 401ks, 403bs，公职人员退休金账户，养老金的界定利益计划等等通常是由创立它们的合同支配的。

Most of the pension plans in the world tend to be government pension plans (partially funded or unfunded defined benefit schemes.)

世界上大多数养老金方案都是政府办的养老金方案(半基金式或无基金式的固定收益方案)。

Sources of China IPD orientated from two defined benefit pension schemes, one is social pooling account based on PAYG, the other is individual account based on FUND.

中国IPD来源于两个规定受益的养老金计划：现收现付制（PAYG）的社会统筹帐户和基金制（FUND）的个人帐户。

For many workers, the defined benefit plan, together with social security, ensured a sense of security for their future lifestyle.

对许多工人来说，有明确规定的福利计划，加上社会安全，确保了他们未来的生活安全感。

Until recently the defined benefit plan was the most favored plan by employers in organizations.

直到最近的界定福利计划的最青睐的雇主组织计划。

Moving to DC pensions for new entitlements, or to a cheaper version of a defined benefit scheme [3] (such as an average - rather than a final-salary pension) would also help.

对新入职公职人员提供缴费确定型养老金计划或者更便宜的收益确定型养老金计划(诸如平均薪金而非最终薪金养老金计划)也会有帮助。

If you are a participant in a defined benefit plan your benefits will begin at retirement age.

如果你参加的是定期福利计划，那么在你退休的时候该福利就能生效。

According to Hackel, the average company among the 1400-plus with defined benefit plans that his firm tracks was $376 million underfunded.

据海克说，根据他们公司统计，在美国1400多个有固定收益养老金计划的公司里，平均每个公司的资金不足数是3.76亿美元。

Not long ago, it was common for a company to provide employees with a defined benefit plan.

不久前，这是共同为公司雇员提供一个确定的福利计划。

Given the near extinction of defined benefit plans -those pension plans where companies foot the retirement bill -workers need to completely overhaul their spending and saving priorities.

如果养老储蓄将要消失——公司为那些退休金计划买单——工人的开支、积蓄优先权就会全部改变。

Today very few companies will assume the defined benefit plan liability.

今天极少数公司将承担界定利益计划的法律责任。

Those defined benefit pension plans are slowly disappearing.

这种「铁饭碗」式的养老金福利计划如今正在缓慢消失。

Detailed rules stipulating the accounting and disclosures for defined benefit and defined contribution plans and ESOP.

对所定义的福利分配计划及雇员股票拥有计划的会计处理和披露方法有明确的规定。

The following is the core of the article, which analyzes the accounting method of defined benefit enterprise annuity and defined contribution enterprise annuity on basis of western experience.

本文的核心部分是在企业年金会计理论的指导下，借鑒国外企业年金会计準则的研究成果，探讨设定提存制和设定受益制计划下的企业年金会计处理与报告；