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天王老子 · 2020年02月14日

问一道题:NO.PZ201812100100000202

* 问题详情,请 查看题干

问题如下:

The plan for which the amount of SKI’s financial obligation is defined in the current period with no obligation for future retirement benefits is:

选项:

A.

Plan A

B.

Plan B

C.

Plan C

解释:

B is correct.

Plan B is a DC pension plan. SKI’s financial obligation is defined in each period, and the employer makes its agreed-upon contribution to the plan on behalf of the employee in the same period during which the employee provides the service. SKI is current on this obligation and has no additional financial obligation for the current period.

就字面意思解释下C咯,没看出来退休后公司还有什么义务?

1 个答案

Olive_品职助教 · 2020年02月14日

嗨,爱思考的PZer你好:


C是咱们学的Other post-retirement benefits (OPB),也属于DB的一种。


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