Of the enterprise annuity insurance accounting involving moral statistical methods, allowing the use of cost allocation method and accrued Welfare Act.
对企业年金会计所涉及的保险统计策略，允许使用成本分配法和应计福利法。
2
The following is the core of the article, which analyzes the accounting method of defined benefit enterprise annuity and defined contribution enterprise annuity on basis of western experience.