Defined benefit pensions pay out a secure income for life which increases each year.
Your employer contributes to the scheme and is responsible for ensuring there’s enough money at the time you retire to pay your pension income.
Your pension income
Your income is based on:

Basis of income        How income is judged
Pensionable service        The number of years you’ve been a member of the scheme
Pensionable earnings        This could be your salary at retirement (‘final salary’), salary averaged over a career (‘career average’) or another
                                formula
Accrual rate        The proportion of your earnings you’ll get as a pension for each year in the scheme (commonly 1/60th or 1/80th)

You could check with intermediate accounting textbook which has a chapter to discuss pension plan. For example, Kieso's book is a good start.

Good luck!

谢谢您的解答。很荣幸能够在论坛上获得您的指点，在学业这条路上，作为一名新手，我还需要更加努力，不断地充电，向您看齐。

no problem and wish you the best

想和您探讨如下问题：pension earning 理解为工资，那么pension benefit应该就是your employer 每年应该给employee who is permitted to participate the defined benefit pension plan的养老金？pension benefit是每年发到个人手里呢？还是和我们中国的社保卡一样，计入个人社保卡里？

sorry about replying late since I was out of town. US or other western countries' corporate pension plan is monthly payment.