pension accounting

基本解釋

In the basic pension part, it mainly utilizes the actuarial techniques and designs the pension accounting model with Chinese characteristics.
在基本養(yǎng)老金部分，主要對養(yǎng)老金的精算問題進行探索，設(shè)計出在定益養(yǎng)老金計劃下的養(yǎng)老金會計核算模式；
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.
養(yǎng)老金會計是財務(wù)會計的一個重要分支，也是儅前會計理論研究和實務(wù)操作中比較活躍的領(lǐng)域之一。
To adapt to the reformation of retirement pension system , the enterprise should regenerate the pension accounting.
爲(wèi)了適應(yīng)我國養(yǎng)老金制度改革的需要，我國企業(yè)養(yǎng)老金會計也應(yīng)做相應(yīng)改革。

There have always been concerns that a particular pension accounting practice is either opaque, or deceptive, or impractical, or all of the above.
FORBES: A ''Tipping Point'' for Public Pensions?
Recent news stories and opinion pieces have stated or implied that public pensions should be using a corporate pension accounting standard to measure actuarial funding levels.
FORBES: A ''Tipping Point'' for Public Pensions?
Pension accounting and actuarial practices are getting more attention.
FORBES: A ''Tipping Point'' for Public Pensions?