中国大学MOOC: Which of the following represents a defined-contribution pension plan? _________以下哪项代表定额供款养老金计划？ _________
举一反三
- Which of the following represents a defined-contribution pension plan? _________以下哪项代表定额供款养老金计划？ _________ A: A pension plan whose benefit formula is 1% of retirement salary for each year of service. （养老金计划，其收益公式为每一服务年限的退休工资的1％。） B: A pension plan into which the employer and employee make regular contributions. （雇主和雇员定期缴纳的养老金计划。） C: A pension plan whose benefit is determined by a formula that takes into account years of service, wages, and salary. （一种退休金计划，其福利由考虑了服务年限，工资和薪水的公式确定。） D: All of the others （以上所有选项）
- 概念题：缴费确定制养老金计划（ defined contribution pension plan）
- .Which of the following is NOT an advantage of pension funds? 以下哪一条不是养老金所具有的优势？
- The employee's contribution to a nonqualified pension plan cannot be deferred, an
- Current service cost for a defined benefit pension plan amounted to $1,000,000. Expected income on the pension plan's assets amounted to $7,500,000, while actual income was $7,800,000. The interest on the pension obligation was $9,000,000, which matched the actuarial estimates. No past service costs arose during the year. Given this information the pension expense for the year was: () A: $500,000 B: $2,200,000 C: $2,500,000 D: $1,000,000