一个可能的导火索是一位退休会计就一笔他认为是对股民不公的交易向一家上市公司所发起的集体诉讼。
One trigger may have been a class action brought by a retired accountant against a public company over a deal that he believed was unfair to shareholders.
当劳动者人数低于退休人员时，问题将爆发，会计准则和英明的资产分配方法再也掩饰不住，纸终究包不住火。
When the number of workers falls relative to the number of retirees, it creates a problem that accounting conventions and clever asset allocations cannot disguise.
同时，会计准则驱使公司退休金计划使用公司债券收益率来降低负债。
Meanwhile, accounting standards have forced company pension schemes to discount their liabilities using a corporate-bond yield.
最近在人口问题上面的政策非常疯狂——例如创造就业机会计划，鼓励工人提前退休。
In the recent past some policies have bordered on the demographically insane-for instance "job-creation" schemes that encourage older workers to take early retirement.
据普华永道会计师事务所(PWC)本周报告显示，由于房价和股权贬值，即将退休的人员也受到了重创。
A report this week from PWC, an accountancy firm, pointed out that people approaching retirement have also suffered a big blow in the falling value of houses and equities.
半退休税务会计师Carlson和几个朋友出于分享共同兴趣的目的创立理事会，遵循伦敦和纽约绅士俱乐部的传统拒绝女士参与。
Carlson - a semi-retired former tax accountant -- founded the society with a few friends along the lines of gentlemen's clubs in London and New York, to share common interests.
一个拥有Kindle的63岁的退休会计约翰.瓦格纳说如果电子书价格高于13美元，他就会把钱与时间花在其他活动上。 “它们只是书而已，”瓦格纳先生说，“我不再阅读，做点别的也行。”
John Wagoner, a 63-year-old accountant and Kindle owner in Plano, Tex., said that if e-book prices went much higher than $13 he would simply commit his time and dollars to other activities.
无论你是一名医生，一名摇滚明星，或者是会计，您的目标是为您的财务和未来舒适的退休生活奋斗。
Whether you are a doctor, a rock star or an accountant, your goal is to secure your financial future and retire in comfort.
六周前，她在退休欢送会上喝醉了，开车出车库时撞了一位会计师。她以酒驾和过失杀人被起诉。
Six weeks ago, she got drunk at an office retirement party, and hit a CPA on her way out. Charged with DWI and vehicular manslaughter.
根据会计核算的变化，任何超出10%范围的统计收益或损失都将在第四季度进行确认，作为按市值计价的调整，包含在养老金和退休后费用中。
Under the change, any actuarial gains or losses outside a 10 percent range will be recognized during the fourth quarter as a mark-to-market adjustment included in pension and post-retirement expenses.
一些这些公众的成员可能是退休的会计员。
但是根据另一项最新研究显示，美国的最高收入群体——比如那些存款数目最大的人——至少到70岁之后才会计划退休。
But America's highest earners — i. e., those with the biggest savings — don't plan on retiring until they're at least 70, another new survey shows.
根据普华永道会计事务所的一项研究显示，结果就是现在退休的英国人养老金收入比三年前退休的人要少30%。
The result, according to a study by PricewaterhouseCoopers, a consultancy, is that Britons retiring today will end up with a pension income 30% lower than those retiring three years ago.
我国原来实行的职工退休工资制度就是典型的社会福利观点，而对职工退休工资的会计处理就是根据这种观点来进行的。
The pension system implemented in the past was a typical social welfare idea, while the accounting treatment to the pension was based on this idea.
我国原来实行的职工退休工资制度就是典型的社会福利观点，而对职工退休工资的会计处理就是根据这种观点来进行的。
The pension system implemented in the past was a typical social welfare idea, while the accounting treatment to the pension was based on this idea.
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