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- Companies also report a pension liability on the balance sheet if the accumulated benefit obligation exceeds the market value of pension plan assets. 如果累计收益义务超过了退休金计划资产的市场价值，企业还将在资产负债表中报告退休金负债。
- Karpel goes on to explain the difference between the old Defined Benefit retirement plans and the new 401K plans which are riskier. 卡佩尔接着分析了原先的退休福利计划和后来更加不可靠的"401K计划"之间的区别。
- Sources of China IPD orientated from two defined benefit pension schemes, one is social pooling account based on PAYG, the other is individual account based on FUND. 中国IPD来源于两个规定受益的养老金计划：现收现付制(PAYG)的社会统筹帐户和基金制(FUND)的个人帐户。
- Private and federal defined benefit plans 私人和联邦固定收益计划
- Investigation of Defined Benefit Superannuation Funds 对固定养老基金的调查
- He have to go home because of family obligation. 出于对家庭的责任，他不得不回家。
- Mary has derived a lot of benefit from her tuition. 玛丽从她的教学中得到很大收益。
- The books would benefit by further revision. 这本书要是能再修改一下就会更好了。
- The compulsion felt to meet such obligation. 责任感一种想负起这种义务的感情
- This project is of great benefit to everyone. 这项工程对每个人都大有好处。
- The boundary is not clearly defined. 这疆界没有明确划定。
- Are you entitled to unemployment benefit? 你有资格领取失业救济金吗？
- Do you know who defined man as a rational animal? 你知道是谁将人说成是有理智的动物的?
- The powers of a judge are defined by law. 法官的权限是由法律规定的。
- The powers of the courts are defined by law. 法庭的权力是由法律规定的。
- You must study hard for the benefit of your own. 为了你自己的利益你必须努力学习。
- I have not tallied up the inestimable benefit. 我尚未计算那些无法估量的利益。
- The company has to fulfill the terms of its obligation. 这个公司必须履行合同条款。
- She obtained maximal benefit from the course. 她从该课程中获益极大。
- The restoration of data to a previously known or defined state. 将数据恢复到先前已知或规定的状态。
