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.
在基本养老金部分，主要对养老金的精算问题进行探索，设计出在定益养老金计划下的养老金会计核算模式；
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.
养老金会计是财务会计的一个重要分支，也是当前会计理论研究和实务操作中比较活跃的领域之一。
To adapt to the reformation of retirement pension system , the enterprise should regenerate the pension accounting.
为了适应我国养老金制度改革的需要，我国企业养老金会计也应做相应改革。

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?