CFA-特许金融分析师-中文学习精要(共9页).docx

精选优质文档-倾情为你奉上Hewlett-Packard Company2014CFA 特许金融分析师 中文学习精要键入文档副标题wendy li键入公司地址Pension plan 中文学习精要关键术语defined contribution plan；defined benefit plan；projected benefit obligation （PBO）；accumulated benefit obligation （ABO）；vested benefit obligation （VBO）；service cost；interest cost；discount rate；the rate of compensation increase；Plan assets；actual Return on assets；expected Return on assets；funded status；Net pe