super-annuation benefit

英 美
  • 退休金
  • annuation 周年变异
  • benefit n.利益;津贴;义演;保险金;借助vt.有益于;得益
  • super adj.超级的;极好的
    1. Companies also report a pension liability on the balance sheet if the accumulated benefit obligation exceeds the market value of pension plan assets.
      如果累计收益义务超过了退休金计划资产的市场价值,企业还将在资产负债表中报告退休金负债。