企业年金会计核算 pension accounting system
企业年金会计信息披露 Information Disclosure for Enterprise Pension accounting
企业年金基金会计准则 enterprise annuity fund accounting standards
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第三部分,我国企业年金会计的核算。
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.
第四部分中国企业年金会计信息披露现状分析,分析中国目前存在的问题和原因。
The forth part analysis of status quo of accounting information disclosure of enterprise annuity in China, analyses the problems and the causes existed in China now.
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