退休金计划

此外，《华尔街日报》的这篇报道还称，微软公司（Microsoft）正计划与银湖投资集团（SilverLake）和加拿大退休金计划投资委员会（CanadaPensionPlanInvestmentBoard）联手竞购雅虎。

And the WSJ reports that Microsoft is looking into a bid for Yahoo with Silver Lake and the Canada Pension Plan Investment Board .

加拿大退休金计划投资委员会（CPPIB）高级合伙人PeterChen也参加了上述小组讨论。他表示，CPPIB在投资策略方面相对灵活，但也认为积极策略能够产生较高的回报。

Peter Chen , senior principal at Canada Pension Plan Investment Board ( CPPIB ), another participant in the panel discussion , said his fund has relative flexibility in terms of investment strategies , but the organisation believes the active approach is capable of generating high returns .

以SEP，SIMPLE和合格计划（qualifiedplans）三类小企业计划为原型，比较了与不同退休工具结合下不同小企业退休金计划的特征。

This chapter also compared these different small business plans which come from different prototypes including SEP , SIMPLE and qualified plans with each other .

美联储（fed）的一份讨论文件显示，50岁普通美国人在个人退休账户（ira）或401k退休金计划中拥有17.4万美元。

According to a Federal Reserve discussion paper , the average 50-year-old has $ 174000 in IRA or 401k retirement plans .

或许是扣人心弦的奥运大戏让你忘记了自己的投资组合，也可能是汤姆•克鲁斯（TomCruise）和凯蒂•霍尔姆斯（KatieHolmes）同样引人入胜的高调分手让你忘记了自己的退休金计划。

Perhaps the thrilling spectacle of the Olympics kept you away from your portfolio . Or the no-less-engrossing public split of Tom Cruise and Katie Holmes made you forget about your 401 ( k ) .

将你的投资自动化，申请将工资扣减项自动转帐到401k退休金计划中这样的服务，以便在市场行情不好时仍然持续买进股票。

Automate your investing , so you keep buying stocks during rough markets , by signing up for payroll deduction into your company's401 ( k ) .

做游轮提供福利，即带薪休假，退休金计划吗？

Do cruise lines provide benefits i.e.paid vacation , pension plan etc. ?

个体经营者也把收入的一部分交给退休金计划。

Self-employed workers also pay a portion of their earnings to the program .

我的公司已为我们提供了退休金计划。

My company have offered us a pension scheme .

这和加拿大的退休金计划很类似。

In Canada , a similar system exists in the Canada Pension Plan .

不，游船公司不提供带薪休假或退休金计划。

No , cruise lines do not provide paid vacation or pension plans .

并且，比如退休金计划，雇主也可以投资钱到里面去。

And , like pension plans , employers add money to them too .

20退休金计划&下一个会计灾难？

Pension Plans - The Next Accounting Disaster ?

退休金计划的会计和报告

Accounting and Reporting by Retirement Benefit Plans

在现收现付制退休金计划下，当期养老金缴费被用于同时期养老金的费用支付。

In a pay-as-you-go pension scheme , contributions are immediately used to pay current pensions .

只有社会保障制度（公众退休金计划）得以正常运行。

Only Social Security ( the public pension scheme ) would remain on its present trajectory .

报酬后置体系包括股票期权、企业年金、退休金计划等，且不同类型有不同的激励效果。

Deferred compensation system includes stock option , enterprise annuity , retirement pension and fringe benefit .

福特之后向塔塔支付6亿美元用于捷豹和路虎的退休金计划。

Ford then later contributed $ 600 million to Tata to cover Jaguar-Land Rover pension plans .

强制性老年退休金计划

Mandatory Old Age Pension Scheme

该公司提供给员工的退休金计划，免费医疗保险和其他福利。

The company offers its employees a pension plan , free health insurance , and other benefits .

该个由国家资助的退休金计划承担对退休雇员的所有退休金责任。

The state sponsored retirement plans are responsible for the entire pension obligations payable to retired employees .

然而，传统的退休金计划支付退休人员的生活，作为一种长期固定数目。

Still , traditional pension plans pay a set amount for as long as a retiree lives .

特别是，年长选民将反对任何修改医保和退休金计划的举措。

Senior citizens , in particular , will vote against any changes to healthcare and retirement programmes .

第二章，从宏观的角度介绍和分析了美国小企业退休金计划的特点、分类以及各类小企业计划的优点和劣势。

The second chapter analyzed the characteristic , types , advantages and disadvantages of the small business plan .

许多专家认为目前退休金计划没有提供足够的资金，以保证向职工许诺的利益。

Experts say many current pension plans do not have enough money to provide the benefits promised to workers .

2013年，48.8%的美国家庭持有股票（但大多数都是通过退休金计划，而非直接持股）。

In 2013 , 48.8 % of families owned stocks ( most through retirement plans rather than directly ) .

摘要美国是一个社会保障制度健全的国家，尤其在退休金计划上更是如此。

The US is a country with developed social security system , especially in the fields of pension plans .

这里的“净资产”包括一切东西：自住房屋啦、艺术收藏品啦，甚至来日方长的退休金计划也都算在了里面。

That includes everything : a home , an art collection , even the value of an as-yet-inaccessible pension scheme .

雇员通过工资单税的形式向退休金计划交钱，也就是在他们的工资中扣除一定的比例；

Employees contribute to the pension plan through a payroll tax , which is taken as a percentage of their salaries ;

散户只能通过投资顾问机构或某些退休金计划、529大学储蓄计划来投资，费率各有差别。

It is available to individuals only through their financial advisers or certain retirement and 529 plans , and fees vary .