<p>是财务部份退休金会计的内容</p><p>Actual Return on Plan Assets<br/>=Plan assets (end of the plan year)<br/>less: Plan assets at the beginning of the plan year<br/>less: Employer contributions to the plan during the year<br/>add: Employee benefits paid out of plan assets&nbsp; during the year </p><p>为什么不减去 员工的contribution？<br/><br/></p>