... 年金归属,年金继承权||annuity in reversion 年金基金||annuity fund 年金基金业务||superannuation fund business ...
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...和年金实体修正术语》，将企 业年金制度概括为三个基本范畴，即“年金计划＂（Pension Plans）、“年金基金” （Pension Funds）、“年金实体＂（Pension Entities）。这为研究企业年金制度提供 了重要的借鉴资源【引。
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企业年金基金 Enterprise annuity fund ; enterprise pension fund
国家年金基金协会 National Association of Pension Funds ; NAPF
英国国家年金基金协会 National Association of Pension Funds ; NAPF
企业年金基金管理 Journal of Xiamen Radio-Television University ; enterprise annuity fund management
未付年金基金 annuity in arrears
企业年金基金会计准则 enterprise annuity fund accounting standards
劳动保障部负责企业年金基金管理机构资格认定。
The Ministry of Labor and Social Security shall be responsible for the qualification accreditation of enterprise annuity fund management institutions.
第十二条企业年金基金的净资产，是指企业年金基金的资产减去负债后的余额。
Article 12 the net assets of the enterprise annuity fund refers to the balance of the assets of the enterprise annuity fund minus liabilities.
第四条企业年金基金应当分别资产、负债、收入、费用和净资产进行确认和计量。
Article 4 the enterprise annuity fund shall be confirmed and measured respectively on the basis of assets, liabilities, incomes, expenses and net assets.
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