The stock of cash balance plans subsidized by the various parts of the purposes of their own arrangements.

该公司的现金余额计划补贴的各个部分的目的，他们自己的安排。

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The income statement, the capital expenditures budget, and plans for raising cash and paying debts provide information for the cash budget, which feeds into the budgeted balance sheet.

在上述部门预算的基础上，预算主管便可着手编制预算财务报表，包括损益表和资产负债表。

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Like traditional pension plans, and unlike 401(k) plans, cash-balance plans are wholly funded by employers and insured by the federal Pension Benefit Guarantee.

FORBES: Pension Wars: The Fallout After IBM

The big difference between traditional and cash-balance plans lies in the way workers accrue benefits.

FORBES: Pension Wars: The Fallout After IBM

But the problem isn't cash-balance plans per se.

FORBES: Pension Wars: The Fallout After IBM