英语释义

1. a pension plan in which the amount of the contributions made by the employer is fixed in advance and earnings are distributed proportionately

片语

defined contribution pension年金

defined-contribution plan detail资方养老金投入计划

defined-contribution pension plan固定缴款养老金计划

Defined-Contribution Type确定提拨制

Defined d Contribution Plan固定供款计划

the defined-contribution system确定缴费制

defined contribution DC确定提拨制

defined contribution pension plans固定缴款养老金计划

英汉例句

• 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；

• using the models of multiple decrement, this paper built two kinds of actuarial model for pension planning, defined benefit planning and defined contribution planning .

  本文应用复合生命概率分布，建立了固定缴款养老金计划和固定给付的养老金计划的精算模型。

• since chile introduced a fully funded, privately managed defined contribution scheme in 1981, some two dozens countries have converted a portion of their pension system to this arrangement.

  自从智利在1981年引进了全基金式的、由私营部门管理的固定缴费方案之后，二十多个国家已经把它们的部分养老金方案转变为这种方案。

• first, most are now enrolled in riskier defined contribution (dc) pension schemes[1], where payouts depend on investment performance.

  第一，大部分员工享受的是风险更高的缴费确定型养老金计划，这种计划其支出依赖投资业绩。

• they reckon that savers in defined contribution (or money purchase) schemes may have to change their investment strategy to reflect a later retirement date, or save more to avoid the change.

  他们认为，参加养老金固定缴款计划或现金缴纳的人可以得改变一下投资策略，考虑一下往后的退休时间，或者增加存款来应对这种改变。

• almost half the (medium and large) employers surveyed offered either a defined benefit or a defined contribution pension plan.

  参加调查的老板中有大部分都提供固定福利和定额分担养老计划。

• benartzi, s. , and r. thaler. 「naive diversification strategies in defined contribution savings plans. 」 american economic review (2001).

  定额供款储蓄计画中的朴素的多样性策略〉， 《美国经济评论》（2001年）。

• 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。

• and then came the big shift: large u. s. corporations moved from defined benefit, or pension, plans to defined contribution plans.

  接下来发生了一个重大变化：大型美国公司将固定福利或养老金制度变成了养老金固定缴纳制度。

• the other major kind of retirement plan is called a defined contribution plan.

  另一项主要的退休金计划叫做固定缴费计划。

• some even advocate a complete switch to a (collective) defined contribution system.

  有些人甚至提倡完全转变为（集体）固定缴款体系。