defined contribution

The company also said that it would freeze its defined benefit pension plan next April, presumably converting into a defined contribution plan.

此外，该公司还表示，将从明年四月起冻结养老金固定收益计划，预计将转变为养老金固定缴款计划。

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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.

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The scheme, which is neither a standard defined contribution system nor a defined benefit plan, has been adopted by Philips' top 400 executives in Europe and will be rolled out across the European operations this year.

这项方案既不是一个标准的养老金交纳系统，也不是一个固定的受益计划。它已经被飞利浦在欧洲的400名顶级高管采纳，而且今年将推广到整个欧洲业务。

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Personal account pension is the defined contribution plan. The main risk variables include capital fluidity 、 personal remaining life 、 return on investment.

个人账户养老金属于缴费确定型养老金，风险变量主要包括资金流动性要求、个人余寿以及投资收益率，也就是平时所说的流动性风险、个人长寿风险和投资风险。

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It systematically expounds contribution, operation and distribution of enterprise pension under defined benefit plan from the aspects of confirming, measuring and noting.

重点从确认、计量和记录各方面系统阐述了确定受益计划下企业年金筹集、运营和发放的核算。

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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。

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Switching from a defined benefit to a defined contribution system and clamping down on rules that allow people to retire early was the right thing to do.

把固定收益计划转变为固定缴纳制度，并取消允许人们提前退休的规定，这都是正确之举。

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That responsibility is not absolved when companies shift from defined benefit to defined contribution plans.

当企业从养老金固定收益计划转向固定缴款计划时，这种责任也不能免除。

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In the broad classification of occupational pension model, there are two general categories of plans: defined benefit ( DB) and defined contribution plans ( DC).

企业年金计划按照筹资和运作模式的区别广义上可分为确定给付计划（definedbenefitplan.缩写为DB）和确定缴费计划（definedcontributionplan.缩写为DC）两种模式。

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