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课程讲义 >>答疑编号:NODE00840000060200000105
2014-10-22 07:58:02 来源：
·Definitions of Pension Plans
·Accumulated Benefit Obligation （ABO） - The actuarial present value of benefits attributed by a formula based on CURRENT and past compensation level
· Projected Benefit Obligation （PBO） – The actuarial present value of all benefits attributed by a formula based on FUTURE compensation level.
·Accumulated Benefit Obligation vs. Projected Benefit Obligation
－ABO includes no assumption about future compensation levels （use current salaries）
－PBO uses assumption as to future compensation levels.
【提问内容】老师，你能给我一个Defined Benefit Plan 的计算例题吗？
【回复内容】您的问题答复如下：
包含有Defined Benefit Plan 的计算例题可以参考CPA-00690，884，885，4362，4364等。这些都是包含Defined Benefit pension Plan的。
祝您学习愉快！
·Accumulated Benefit Obligation （ABO） - The actuarial present value of benefits attributed by a formula based on CURRENT and past compensation level
· Projected Benefit Obligation （PBO） – The actuarial present value of all benefits attributed by a formula based on FUTURE compensation level.
·Accumulated Benefit Obligation vs. Projected Benefit Obligation
－ABO includes no assumption about future compensation levels （use current salaries）
－PBO uses assumption as to future compensation levels.
【提问内容】老师，你能给我一个Defined Benefit Plan 的计算例题吗？
【回复内容】您的问题答复如下：
包含有Defined Benefit Plan 的计算例题可以参考CPA-00690，884，885，4362，4364等。这些都是包含Defined Benefit pension Plan的。
祝您学习愉快！