defined benefit plan

A defined benefit retirement plan characterized by an annual contribution made by the employer for each enrolled employee.

由雇主每年为雇员支付一定数额钱款之退休收益计划。

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Until recently the defined benefit plan was the most favored plan by employers in organizations.

直到最近的界定福利计划的最青睐的雇主组织计划。

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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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Defined Benefit type of occupational pension plan ( DB plan) faces the sponsor's bankruptcy risks and needs governmental guarantee.

待遇确定型企业年金计划面临着雇主破产风险，需要政府出面提供担保。

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Graham owned about$ 229 million of Berkshire Hathaway stock through its defined benefit pension plan as of the end of the third quarter, according to the company.

据Graham披露，其截至第三财季末通过固定福利养老金计划持有价值约2.29亿美元的伯克希尔哈撒韦股票。

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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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If you are a participant in a defined benefit plan your benefits will begin at retirement age.

如果你参加的是定期福利计划，那么在你退休的时候该福利就能生效。

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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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Not long ago, it was common for a company to provide employees with a defined benefit plan.

不久前，这是共同为公司雇员提供一个确定的福利计划。

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For many workers, the defined benefit plan, together with social security, ensured a sense of security for their future lifestyle.

对许多工人来说，有明确规定的福利计划，加上社会安全，确保了他们未来的生活安全感。

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Recently in order to resolve the double problems, both fiscal sustainability and transportability, European Union countries have been driven to take a more pro-active stance to reform Defined Benefit Pension Plan ( DB).

为了解决养老金的财政可持续性与便携性的“双重问题”，近年来欧盟国家先后致力于改革现有的现收现付DB型养老金制度。

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