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008 · 2019年05月13日

问一道题:NO.PZ2018091705000079 [ 2019.06 CFA III ]

啥是unvested pension benefits?

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案

Shimin_CPA税法主讲、CFA教研 · 2019年05月13日

pension benefit分成两种,一种是vested,一种是unvested。Vested是已经确定的养老金,比如说已经工作了10年,哪怕之后不打算工作了,这部分养老金未来是肯定能收到的。Unvested 是没有确认的养老金,和劳动技能有关,如果你将来升值加薪,你的养老金会变多。

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