定义利益与累积基金之间的差异

Key Difference – Defined Benefit vs Accumulation Fund

Making periodic contributions to a fund with the expectation of using them for a future purpose is common among individuals and firms. Although different in structure andbeneficiaries，两者都定义的利益和累积基金都达到了相同的目的。确定的福利基金和累积基金之间的关键区别在于a defined benefit fund is a pension plan in which an employer contributes with a保证lump-sum on employee’s retirementwhereas an累积基金是给出的名称非营利组织例如社会，慈善机构和俱乐部。

内容

1.Overview and Key Difference
2.什么是定义的好处
3.What is an Accumulation Fund
4.Side by Side Comparison – Defined Benefit vs Accumulation Fund in Tabular Form
5.概括

什么是定义的福利基金？

A defined benefit fund is a退休金计划in which an employer contributes with a guaranteed lump-sum on employee’s retirement that is predetermined based on the employee’s赔偿history, age, number of years of service and other various factors. At retirement, employees are entitled to receive the pension funds as a lump sum or a monthly payment upon discretion.

Defined benefit pension amount is calculated as per below.

养老金收入=养老金服务/应计税率*养老金收入

Pensionable service = Number of years the employee had been a part of the pension scheme

Accrual rate = Proportion of earnings for each year the employee will receive as pension (this is generally denominated as 1/60th or 1/80th)

养老金收入=薪水在职业生涯中平均退休/薪水

例如。一名雇员曾在养老金计划中担任15年退休，每年薪水为65,000美元。该方案的应计率为1/60。因此，

Pension income = 15/ 60* $65,000

= $ 16,250

Varieties can be found in pension plans, and employee contributions are also common, especially inpublic sector。如果雇员没有缴纳捐款，并且雇主没有扣除雇员薪水的捐款，则确定的福利是完全应纳税的。在这种情况下，这些资金将包括在付款的总金额中所得税。此外，如果员工在55岁之前退休，养老金可能会缴纳10％的税作为罚款。话虽如此，在某些情况下，疾病和残疾也有一些例外。

什么是累积基金？

累积基金/accumulation fundis the name given to the capital fund of nonprofit organizations such as societies, charities, and clubs. Accounting terminology used in nonprofit organizations are different from profit making organizations. Whenrevenue超过expenditure(this situation is referred to as asurplus在非营利组织中），将资金维持在累计基金中。在损失的情况下（这种情况称为deficit在非营利组织中，可以从累计基金中撤回资金。

The value of an accumulated fund can be arrived at by deducting the total liabilities by total assets. Money in accumulated fund is utilized to purchase fixed assets such as buildings and office furniture. Astatement of affairs(a summary of a Company’s assets and liabilities) is arranged to determine the accumulated fund of the nonprofit organizations. The accumulated fund at the beginning of the year is calculated by deducting the total of the opening liabilities from the total of the opening assets.

What is the Difference Between Defined Benefit and Accumulation Fund?

定义的福利与累积基金
确定的福利基金是一项养老金计划，雇主在雇员退休后保证的负责人会根据许多因素进行预定。	Accumulated fund is the name given to the capital fund of nonprofit organizations such as societies, charities, and clubs.
Nature
Defined benefit fund is drawn for the benefit of the employees.	积累基金是专门准备的by nonprofit organizations.
Contributions
Employer (and employee in certain schemes) make contributions to the defined benefit fund.	Contributions to accumulated fund is made by members or donors.
Beneficiary Party
员工是定义福利基金中的受益方。	Members or receivers of welfare benefits from accumulated fund.

概括– Defined Benefit vs Accumulation Fund

The difference between defined benefit and accumulation fund depends on a number of factors; one is used to set aside funds to use in retirement period of employees (defined benefit fund) whereas the other (accumulation fund) is the name given to the capital account in a nonprofit organization. Both funds are used to fulfill future purposes; however, in a defined benefit fund, a lump sum is given to the employee following retirement while fund inflow and outflow in an accumulated fund are continuous in nature.

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You can download PDF version of this article and use it for offline purposes as per citation notes. Please download PDF version here定义收益和累积基金之间的差异。

参考：

1.”确定的福利养老金计划解释了。”货币咨询服务。N.P.，N.D。网络。Available here。2017年6月26日。
2.卡尔德威尔，米里亚姆。“学习如何通过养老金计划计划退休计划。”余额。N.P.，N.D。网络。Available here.2017年6月26日。
3. “Accumulated Fund.” Investopedia. N.p., 10 Oct. 2010. Web.Available here.2017年6月26日。

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