Cash Balance Pension Plan

用法例句

A static ALM model (mean-variance model) is utilized for a defined benefit pension scheme,following the assumption that the risk-free borrowing and lending are allowed and that the assets are allocated between riskless asset and risky asset and risky asset,the generic form of the optimal investment strategy is derived.

把一个静态资产负债管理模型———均值方差模型应用到定额给付养老金计划的资产负债管理中,在允许无风险借贷的条件下研究养老金在无风险资产和风险资产间的分配问题,用定量分析的方法求出了最优投资组合的一般形式;又针对投资收益率特征参数未知的情况,提出了矩估计和贝叶斯估计两种方法求解最优资本配置比例,将两种方法的结果与一般形式对比,分析了影响最优投资组合的因素,得知养老基金在风险资产中的投资比例与基金经理对风险的厌恶程度、风险资产的风险益酬、风险资产收益率的波动性成负相关关系;并且随决策者掌握的历史信息增加,在风险资产上的投资比例也随之增加,投资行为逐渐趋于理性化;对上述结果进行仿真,验证了结论的有效性。

This paper discusses the properties of the pension and relevant principles of accounting treatment, the contents of the pension accounting treatment, and the pension plan, etc.

阐述了养老金的性质及其相应的会计处理原理、养老金会计处理的内容、养老金计划等。

The paper introduces the reformation and current situation of old-age social insurance in china, and then analyzes the effect of pay-as-you-go pension plan upon human capital investment, saving and economic growth using an overlapping model with an endogenous variable of human capital investment based on the urban-rural separation of old-age social insurance.

本文介绍了我国养老社会保险制度的改革与现状,然后基于我国养老社会保险城乡分割的状况,建立了一个含有内生人力资本投资变量的世代交叠模型,分析了现收现付的养老金计划对我国城乡居民的人力资本投资、储蓄以及经济增长的影响。

Cash Balance Pension Plan

现金余额养老金计划

Prepare for each department within the organization a cash budget of planned cash receipts, cash payments, and cash balance, scheduled month-by-month for the coming year.

企业内部各部门要准备一个有关现金收支及余额的现金预算计划。

Defined Benefit Pension Pla

养老金固定收益计划

Defined Contribution Plan

养老金的固定缴款计划

net pensionable salary

应计养恤金的薪金净额

revised cash balance equation

修正的现金余额方程式

Balance in hand or cash in hand

手头余额或手头现金

You can contract out (of the pension scheme) if you wish.

你愿意的话, 可以退出（这个养老金计划）.

the pension and life assurance schemes.

是养老金和人寿保险计划。

Tax Incentives to China Pension Plan Development;

以税收优惠促进我国养老金计划发展

cash balance approach

现金平衡方法现金余额学说

planned statement of standardized current capital

定额流动资金计划表

To Prevent Hide Pay Pension Insurance in Enterprise;

杜绝企业少报、瞒报养老金缴费工资总额现象

It has also stopped the authorities raising cash to shore up China's underfunded national pension scheme.

产权市场的不发达还限制官方增发现金支持资金不足的国家养老金计划。

Pensionable remuneration for benefit purposes

计算养恤金数额的应计养恤金薪酬

scales of pensionable remuneration

应计养恤金薪酬比额表

pension fund deductions

纳税时的养老金基金扣除额

The federal agency takes control of troubled pension plans.

联邦代理处处理各种杂乱的养老金计划。