1·Today very few companies will assume the defined benefit plan liability.
今天极少数公司将承担界定利益计划的法律责任。
2·According to Hackel, the average company among the 1400-plus with defined benefit plans that his firm tracks was $376 million underfunded.
据海克说，根据他们公司统计，在美国1400多个有固定收益养老金计划的公司里，平均每个公司的资金不足数是3.76亿美元。
3·Sources of China IPD orientated from two defined benefit pension schemes, one is social pooling account based on PAYG, the other is individual account based on FUND.
中国IPD来源于两个规定受益的养老金计划：现收现付制（PAYG）的社会统筹帐户和基金制（FUND）的个人帐户。
4·The following is the core of the article, which analyzes the accounting method of defined benefit enterprise annuity and defined contribution enterprise annuity on basis of western experience.
本文的核心部分是在企业年金会计理论的指导下，借鉴国外企业年金会计准则的研究成果，探讨设定提存制和设定受益制计划下的企业年金会计处理与报告；
5·This approach has the benefit that the input and output are more tightly defined.
这种方法的好处是：输入和输出的定义更严格。
6·I can take some prepackaged aspects and look at examples that show well-defined scenarios, thereby getting much of the benefit of AOP without all the risk.
我可以使用一些预打包的方面并观察定义好场景的示例，这样我不需要冒任何风险就可以从AOP中收获更多。
7·Final-salary, or defined-benefit (DB), schemes are in place for long-serving workers.
最终薪金或确定给付计划是为长期服务的工人制定的。
8·Of further benefit is the existence of the standard set of custom tag libraries defined within the JSTL.
更好的是在JSTL中已存在一组已定义的标准的自定义标记库。
9·In 2006 80% of them relied on defined-benefit plans, which pay a pension based on wages and years on the job.
2006年，80%的雇员依靠的是确定给付计划，这就意味着养老金是根据工作的工资和年限支付的。
10·They would also have hybrid plans, with part of the traditional defined-benefit pension replaced by a defined-contribution plan of the sort common in the private sector.
他们同时采取复合计划，即把部分传统的确定给付养老金形式替换为私营部门常见的养老金固定缴款计划。