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)老金會計是財務會計的一個重要分支，也是當前會計理論研究和實務操作中比較活躍的領域之一。
To adapt to the reformation of retirement pension system , the enterprise should regenerate the pension accounting.
為了適應我國養(yǎng)老金制度改革的需要，我國企業(yè)養(yǎng)老金會計也應做相應改革。

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?