一.类型1.DCplan:definedcontributionplan风险由员工承担；2.DBplan:definedbenefitplan风险由企业承担；二.DBplan的记帐处理1.PBO①paymentofpension:每期养老金支付额，=finalsalary*%*N;②PVofpensionpayment:养老金负债于退休时点的PV；③PBO：projectedbenefitobligation养老金负债于当前时点的PV；④记账原则：抵消记账FS=PA—PBOFS＞0，资产端披露min[FS,ceiling]FS＜0，负债端披露FS2.资产负债表(1)资产端PA0+employe