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。

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。

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。

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。

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。

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。

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。

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。

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。

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。

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。