会计养老金准则-----外文翻译(原文 译文).doc

文档介绍：会计养老金准则-----外文翻译(原文+译文)外文翻译原文1 IntheUSAandUK,private-sectoremployer-sponsoredpensionarrangementsbegantoappearinthesecondhalfofthe19thcentury,anizationssuchasrailways,paniesandbanksHannah,1986:10?12;ChandarandMiranti,2007:‘pay-as-you-go’basis,,,outofwhichbenefitswouldbepaid,ount,thecostwouldbethecontributionsarisingineachperiod,,manyemployersgrantedpensionstoenableemployeestoretire,eventhoughnoadvanceprovisionhadbeenmade. The‘expense-as-you-pay’accountingforpensionswasrationalizedthroughthe‘gratuitytheory’ofretirementbenefitsMcGilletal.,2004:,‘asakindlyactonthepartofanemployertowardsoldretainerswhohaveservedhimfaithfullyandwell’PilchandWood,1979:,becauseitcouldallowanemployertoretireanemployeewhowasnolongerperformingadequately,,,,theemployermightincludeclausesdenyingtheexistenceofanenforceablecontract,stressingthatpensionbenefitswerepaidentirelyattheemployer’sdiscretionandcouldbediscontinuedatanytimeStone,1984:24. However,thegratuitytheoryrapidlycameunderchallengefromtheviewthatpensionsconsti