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(duì)養(yǎng)老金的精算問題進(jìn)行探索，設(shè)計(jì)出在定益養(yǎng)老金計(jì)劃下的養(yǎng)老金會(huì)計(jì)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(huì)計(jì)是財(cái)務(wù)會(huì)計(jì)的一個(gè)重要分支，也是當(dāng)前會(huì)計(jì)理論研究和實(shí)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.
為了適應(yīng)我國(guó)養(yǎng)老金制度改革的需要，我國(guó)企業(yè)養(yǎng)老金會(huì)計(jì)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?