A

A basket of currency “一揽子”货币

Ability to invest投资能力

Absolute liability绝对赔偿责任

Absorption of surplus fund剩余资金吸收

Accept a commission接受委托；接受佣金

Acceptance and guarantee接受与保证

Accession财产自然增益；增雇员工

Access to market进入市场，打入市场

Actuarially fair annuity精算公平的年金保险

Administrative Services Only只提供管理服务ASO

Administrator行政管理人

After-tax Income税后收入

American Society of Pension Actuaries美国养老金精算师协会

Annuitization年金化

Assumed Invested Rate（年金保险）预定利率AIR

 

B

Bequest motive遗产动机

Blue Cross and Blue Shield Associations蓝十字和蓝盾协会

Book reserve空账

Bounded rationality理性有限

 

C

Cash balance plan现金平衡计划

Cash or Deferred Arrangement现金或递延安排CODA;401(K)计划

Catch-up Contribution追加缴费

Centralized corporation信诺保险集团公司（美）

Central Provident Fund中央公积金制度CPF

Clearfuture钱途

Client受托人

Cliff Vesting悬崖式赋益

Commitment mechanisms约束机制

The composition and annuitization of retirement saving退休储蓄的资产构成和年金化

Compulsory compensation经济补偿

Contracting-out协议转让（供款）

The Contribution Agency供款局

Contribution by the self-employed自雇人士的供款

Contributory plan参与供款计划

Corporate Welfare Plan企业福利计划

Countervailing power抗击力

Cross subsidies交叉补助

 

D

Decentralized Pricing分散定价

A Dedicated Pension Schemes Office一个专门的养老金计划办公室DPSO

Defined benefit收益确定型模式；DB模式

Defined contribution缴费确定型模式；DC模式

Department of Labor 劳动部DOL

Died prematurely提前死亡（者）

Diversified investment advisors百变投资顾问

 

E

Earnings-related与收入相关联

Economic Growth and Tax Relief Reconciliation Act《经济增长与减税调和法案》EGTRRA

Economic Value Added经济增加值EVA

Employee Pension Fund雇员年金基金（厚生年金基金）EPF

Employee pension Insurance雇员年金保险（厚生年金保险）EPI

Employee Retirement Income Security Act《雇员退休收入保障法》；额外计划；补充性退休收入ERISA

Employer’s benefits员工福利

Employer-sponsored retirement income plans顾主出资设立退休金计划

Employee Stock Ownership Plan员工持股计划ESOP

Employee thrift plans雇员节约计划

Entitlement benefits权利收益

Just equal pay同等报酬

Equal pay for equal work同等干活同等报酬

Executive Stock Option股票期权ESO

Exempting免税

 

F

Federal Thift Savings Plan联邦节约储蓄计划

Fiduciary relationship受托关系

Fiduciary requirement受托人的要求

Financial Intermediation Ration金融媒介比率FMR

Financial Interrelation Ratio金融相关比率FIR

Financial liberation金融深化

Financial Repression金融压制

The Financial Services Authority金融服务局FSA

Financing mechanism（非基金制的退休金计划的）筹资方式

Fixed nominal annuities固定型名义年金

Flat-rate水平式给付

Floor of protection最低限度保护（原则）

Flypaper’s effect捕蝇纸效应

Fringe benefits附加福利

Full Vested 完全赋益权

Fully annuitization资产年金化

Fully-funded完全积累基金

Fully funded scheme完全基金制计划FF

Funded Defined Contribution积累型固定缴费模式（积累型养老金）

 

G

Government Finance Officers Association政府金融官协会

Group Life Insurance团体人寿保险

Guarantee income contract保证收入合约

Guarantee money paid on contract按合同付保证金

 

H

Health Maintenance Organization Act《健康保障组织法》

Health Maintenance Organizations健康组织HMOs

Hewiit Company汉威特公司（美）

High Compensation Employee不得优惠高薪职员HCE

High-wage traded goods industries高工资可交易商品产业

HR-10计划 自雇人士的退休计划

Human capital人力资本

Hyperbolic discounting双曲线贴现率

 

I

Implicit debt隐性债务

Implicit labor contract隐含劳动合同

Incentive Option激励期权

Individual equity个人公平（原则）

Individual Retirement Account个人退休账户IRA

Induced retirement退休效应

Inflation-linked bonds通货膨胀连结型公债

Inflation-linked payouts通货膨胀连结型养老金支付

Inflation-prone System通货膨胀倾向体制

Information asymmetry信息不对称

Inside buildup投资内生息

Institutional investors机构投资者

Internal Revenue Service国内（税收）收入局

Investment income and growth投资收入和资产增长

The Investment Management Regulatory Authority投资管理监管局IMRA

Investment risk再投资风险

IRA计划 个人退休账户和年金

Irrevocable trust信托方式

 

J

Jointly trusted联合受托（计划）

 

K

 

L

Legal合法的

Liability责任，义务

Life annuity insurance终身年金保险

Life-cycle model生命周期模型

Life-time pension终身性养老金

Lock-in锁定

Longevity risk长寿风险

Long-term care长期看护

 

M

Maintenance-type维持型

Management-buyout经营管理层融资收购MBO

Mandatory Provident Fund（香港地区的）强基金（制度）MPF

Market capitalization ratio市场资本化比率

Master Policy总保单

Matching-contribution匹配性供款

The Maxwell Pension Disaster马科斯维尔年金灾难

Medicare老年人的国家医疗保险制度

Member complains“成员抱怨”机制

Minimum balance scheme最低金额计划

Minimum Funding Requirement最低储蓄要求MFR

Ministry of Health, Labor and Welfare健康、劳动和福利部MHLW

Money’s worth货币价值

Moral hazard道德风险

Multi-employer plan多雇主计划

Mutual Aid Associate共济年金（以互助协会提供的方式出现，属于职域年金部分）MAA

 

N

National Conference of Commissioners on Uniform State Laws全国性会议

National Defined Contribution收入型缴费模式（收入型养老金）NDC

National Pension Fund国民年金基金NPF

National Pension Insurance国民年金保险（基础年金或国民基础年金）

Negative externalities负外部性

Non-traded goods sector不可交换的商品和服务

Nursing home cost医护开支

 

O

The Occupational Pension Advisory Service职业年金咨询局OPAS

Occupational Pension Plans职业年金计划OPP

The Occupational Pensions Board职业年金委员会

The Occupational Pensions Regulatory Authority职业年金监管局OPRA

Offset against抵消

Offsetting life insurance contracts抵消性寿险合约

On open-account terms按记账方式交易

Overlapping Generations迭代模型OLG

 

P

Pareto Efficient帕累托有效

Pareto-Improving Transition帕累托改进型转轨

Participant参与者

Pay-as-you-go现收现付制PAYG

Pension Benefit Guaranty Corporation养老金收益保证公司（退休福利担保公司）PBGC

Pension benefits（领取）养老金

The Person Investment Authority个人投资局PIA

The Pension Ombudsman年金计划民情调研员（负责对纠纷进行调解和处理）

The Pensions and Benefits Guarantee Corporation养老金和收益保证公司

Pension System年金保险制度

Performance Stock Option业绩期权

Personal Retirement Savings Accounts个人退休存款账户PRSAs

Phantom Stock Value虚拟股票价值

Point of Service重点服务计划POS

Positive externalities正外部性

Preferred Provider Organizations优先医疗服务组织PPOs

Pre-fund（预筹资金）基金制

Presumptive need推定需要原则

Pre-tax income税前收入

Principal Life Insurance Company信安人寿保险公司（美）

Private pension plans私人养老金计划

Prohibited transaction provisions禁止交易条款

Projected benefit规划型养老金收益

Provident Fund公积金制度

Prudent Man Rule审慎者原则

Public Employee Retirement Systems公共雇员退休体系PERS

 

Q

Qualified Plans适格计划

Non-Qualified Plans非适格计划

 

R

Real and financial assets实际金融资产

Registered Pension Plans注册养老金计划

Right of Stock Value Added股票增值权

Rules against fiduciary self-dealing反对受托人自我交易原则

 

S

Search unemployment搜寻性失业

Self-supporting contributory basis人人投款自立原则

SEP计划 简易雇员年金计划

Separate account独立账户

SERPs补充性管理层退休

Services Management服务管理

Social adequacy社会适当（原则）

Social costs社会成本

Social security社会保障金

Solidarity wage policy“团结一致”的工资政策

Sponsor发起人，主办人；赞助商

Spot-checks现场监督

Serves-related与服务（年限）相关联

State Earnings Related Pension Scheme与养老金计划相关的政府收益SERPS

State Earnings Related Scheme政府收益相关年金计划

Statutory Accounting Principles法定合计准则SAP

Stop Loss Insurance停止损失保险

Support Fund基金积累（计划）

Survivor bonds幸存者公债

 

T

Tax-favored税收优惠待遇

Tax-Qualification Pension Plan税惠适格年金计划；符合条件享受税收优惠的资格TQPP

Third Party Administers第三方管理公司TPAs

Three-Pillar Pension system“三支柱”的养老保险体系

Total compensation package整体补偿包

Total value-traded ratio全部交易价值比率

Trade-off替代关系

Traditional old-age retirement systems传统老年退休体制

Transaction cost交易费用，交易成本

Turnover ratio换手率

Two-tier双层

 

U

Unfunded Severance Benefit Plans退职一次金计划

Upstairs market楼上市场（交易台网络）

Utility benefit效用收益

 

V

Vacancy rate闲置率

Value of listed shares上市股票价值

Variable annuity可变年金

Venture投机，风险，商业冒险

Venture business冒险企业，投机企业

Venture capital风险资本，风险投资

Vested capital投入资本

Vested group利益集团

Veteran’s benefit退伍军人福利

Veteran’s pension退伍军人年金

Voluntary bankruptcy自愿申请破产

Voluntary liquidation自愿清算

Voluntary reserves任意准备金

Voting stock有表决权的股票

 

W

Waiver of premium免交保险费

Wall Street market华尔街的金融市场

Watered stock掺水股票

Welfare福利

Welfare expenses职工福利费

Welfare fund福利基金

Welfare state福利国家

Whistle-blowing“吹哨”机制

Widow’s pension遗孀抚恤金

Worker’s pension claims工人年金权

Work fare state工作公平国家

Works fund企业基金

World Financial Center国际金融中心

 

X

Y

Yield of bond债券收益

Yield to maturity到期日收益率，全期收益率

 

Z