defined contribution

Personal account pension is the defined contribution plan. The main risk variables include capital fluidity 、 personal remaining life 、 return on investment.

个人账户养老金属于缴费确定型养老金，风险变量主要包括资金流动性要求、个人余寿以及投资收益率，也就是平时所说的流动性风险、个人长寿风险和投资风险。

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。

The other major kind of retirement plan is called a defined contribution plan.

另一项主要的退休金计划叫做固定缴费计划.

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。

That responsibility is not absolved when companies shift from defined benefit to defined contribution plans.

当企业从养老金固定收益计划转向固定缴款计划时，这种责任也不能免除。