| 单词 | defined-benefit pension scheme |
| 释义 | defined-benefit pension scheme = DB scheme An occupational pension scheme in which the rules specify the benefits to be received on retirement and the scheme is funded accordingly. The benefits are normally calculated on a formula incorporating years of service and salary levels (see final salary scheme). Accounting for pension costs poses a number of difficulties for accountants; Statement of Standard Accounting Practice 24 provides the regulations. paraIn a defined-contribution pension scheme (DC scheme), the contribution is specified, while the amount of pension received will depend on the size of the fund accumulated and the annuity that can be obtained from it at the retirement date. |
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