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tongmopwt · 2020年01月07日

问一道题:NO.PZ2015121802000004

问题如下:

If a company chooses the defined benefit pension plan as the retirement plan for its employees, which of the followings is least likely correct?

选项:

A.

The employer promises a certain number payment for employee after retirement.

B.

The employee’s benefit from the pension can be based on the years of employee’s service for the company.

C.

The employee takes the investment risk

解释:

C is correct

In a defined benefit plan, the employer takes the investment risk. That is because the firm promises to make periodic payments to employees after retirement. The benefit is usually based on lots of factors, including the employee’s years of service.

请问这道题为什么不选A, Certain number of payment不是DC的特点吗


1 个答案

星星_品职助教 · 2020年01月07日

同学你好,

养老金分DC和DB两种。其中DB(defined benefit)是雇主承诺给员工退休后每个月固定的金额。风险都是雇主承担;所以A选项描述的是DB。

DC(defined contribution)是每个月雇主在员工退休前往员工的养老金账户里打一部分钱,但是这部分钱怎么投资由员工决定,投亏了也就没了。所以风险由员工承担。可以和A选项的描述做个对比,加油~