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KeynesYang · 2020年07月02日

问一道题:NO.PZ201812100100000202

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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.

选项A 说The employer makes regular contributions,也是DC形式啊,为什么不选A

1 个答案
已采纳答案

Olive_品职助教 · 2020年07月02日

嗨,爱思考的PZer你好:


DC和DB对于employer来说都要定期make contribution,我们主要看的是有没有defined benefit,即对员工的未来养老金是否有承诺。

A显然是DB。


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