大学英语词汇短语释义解析及例句 defined contribution


释义：

defined contribution 固定缴款; 确定性贡献：一种养老金计划，其中雇主、雇员或双方向个人账户中定期存入一定数额的资金。养老金的最终金额取决于投资的回报。

例句：


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。



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。



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，借鉴国外企业年金会计准则的研究成果，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；



Because the cost of such schemes is high, new employees are usually offered defined-contribution (DC) schemes, in which employer contributions are lower and retirement income varies with the markets.

因为这些计划的成本很高，新员工通常适用于固定缴款计划，这种计划雇主缴款较低且退休收入随着市场变化。



Over the past ten years global assets in DB plans have grown by just 2.9% a year, whereas those in defined-contribution plans have increased by 7.5%, according to a Towers Watson study.

据塔沃森的一项研究，过去十年，养老金固定收益计划的全球资产每年仅增长2.9%，而养老金固定缴款计划的全球资产每年增长了7.5%。



They would also have hybrid plans, with part of the traditional defined-benefit pension replaced by a defined-contribution plan of the sort common in the private sector.

他们同时采取复合计划，即把部分传统的确定给付养老金形式替换为私营部门常见的养老金固定缴款计划。



These same issues apply to those on private and defined-contribution pensions.

相同的问题同样出现在私有部门和采取养老金的固定缴款计划的公司。



Michigan closed its defined-benefit scheme to entrants back in 1997 and Alaska moved to a defined-contribution plan for new staff in 2006.

密歇根州在1997年就不再对新员工实行养老金固定收益计划，阿拉斯加州于2006年实行了对新员工的养老金固定缴款计划。