一个策略是,想想你每年所需的最低收入是多少,然后看看有没有低成本的年金,可以承诺终生支付至少这个数目。
One strategy is to consider the minimum amount of income you require on an annual basis and then see if there's a low-cost annuity that promises to pay at least that amount for life.
这样在控制成本的同时也可以鼓励人们工作更长的时间(因为年金率(annuity rates不清楚是什么意思)随年龄的增长而增长)。
This keeps the lid on costs and at the same time encourages people to keep working (since annuity rates rise with age).
对企业年金会计所涉及的保险统计策略,允许使用成本分配法和应计福利法。
Of the enterprise annuity insurance accounting involving moral statistical methods, allowing the use of cost allocation method and accrued Welfare Act.
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