defined benefit

defined benefit的音标为[dɪˈfaɪnd biˈtenɪf]，基本翻译为“确定福利”、“已定义的福利”，速记技巧为“定义福利”。

Defined Benefit（DB）这个词源可以追溯到英语单词“define”，意为“定义”或“明确”。这个词组“define benefit”表示“明确的福利”。

变化形式：

1. Defined：词源同“define”，意为“明确的”。

2. Benefit：名词，意为“利益”或“好处”。

相关单词：

1. Defined Contribution（DC）：这个词组表示“明确的贡献”，在金融和社保领域中，它指的是一种养老金计划，参与者只享有预期收益的明确数额，而不享有定期的固定福利。

2. Defined Benefit Funding：表示“明确的福利融资”，指的是在DB计划中如何筹集福利金的过程。

3. Defined Benefit Pension：明确的福利养老金，指的是在DB计划中，雇主承诺给予员工的退休金数额。

4. Defined Contribution Pension：明确的贡献养老金，指的是在DC计划中，雇主通常不承诺给予员工退休金，而是提供一种基金积累机制，让员工自己决定退休金数额。

5. Defined Retirement Income：明确的退休收入，指的是在DB计划中，退休金的具体数额和来源。

6. Undefined Benefit：未定义的福利，指的是在养老金计划被废除或破产的情况下，原本应享有的福利未能明确或未被支付的情况。

7. Benefit Redetermination：福利再确定，指的是在DB计划中，对参与者的福利进行重新评估或调整的过程。

8. Benefit Offset：福利抵消，指的是在DB计划中，由于某些原因（如参与者的行为、健康状况等），参与者的福利被减少或抵消的情况。

9. Benefit Arbitration：福利仲裁，指的是在DB计划中，对参与者的福利纠纷进行仲裁的过程。

10. Benefit Disparity：福利不平等，指的是在DB计划中，不同参与者之间的福利存在差异的情况。

常用短语：

1. defined contribution pension plan

2. defined benefit pension plan

3. defined benefit scheme

4. defined contribution plan

5. pension entitlement

6. pension fund

7. retirement savings

双语例句：

1. The company offers a defined benefit pension plan to its employees. （公司为员工提供确定的退休金计划。）

2. The government has introduced a defined contribution pension scheme to encourage people to save for their retirement. （政府推出了一项确定退休金计划，以鼓励人们为退休储蓄。）

3. She was disappointed to learn that she would not receive the full defined benefit retirement package that had been promised. （得知自己无法获得承诺的完整确定的退休金福利套餐时，她感到失望。）

4. The defined contribution plan allows employees to contribute a certain amount each month and to invest that money in a variety of ways. （该确定贡献计划允许员工每月存入一定金额，并允许员工将这部分钱以各种方式进行投资。）

5. The defined benefit scheme will provide a regular income for the retiree for the rest of their life. （该确定的利益计划将为退休人员提供终身的定期收入。）

6. The company has been criticized for not providing a sufficient defined benefit pension plan for its employees. （该公司因未为员工提供足够的确定的退休金计划而受到批评。）

7. The future of the defined benefit scheme is uncertain due to the company"s financial difficulties. （由于公司的财务困境，该确定的利益计划的未来是不确定的。）

英文小作文：

Pension Plans: A Look into the Future

As the retirement of the baby boomer generation draws closer, the importance of pension plans becomes increasingly apparent. Once upon a time, defined benefit plans were the norm, providing a secure retirement for workers. However, with the changing economic environment, these plans are no longer as commonplace, and defined contribution plans have taken their place. While these new plans offer flexibility and adaptability to changing market conditions, they still lack the security and stability that defined benefit plans once provided. As we look towards the future, it is essential to consider how pension plans will adapt to the changing landscape of the economy and how they will ensure a secure retirement for workers. It is clear that pension plans will continue to evolve and adapt to meet the needs of workers and employers alike. Understanding these plans and their potential benefits and risks is essential for those planning for their own future retirement.