pension accounting

基本解释

In the basic pension part, it mainly utilizes the actuarial techniques and designs the pension accounting model with Chinese characteristics.
在基本養老金部分，主要對養老金的精算問題進行探索，設計出在定益養老金計劃下的養老金會計核算模式；
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.
養老金會計是財務會計的一個重要分支，也是儅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.
爲了適應我國養老金制度改革的需要，我國企業養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?