devisor

1. Increasing the yield, or decreasing the devisor factor and controlling the disparity of income and expenses, are the main means to harmonize pensions and solvency.
   提高投资收益率，或降低计发月数并合理控制收支差额，是当前协调个人账户养老保障和财务支付能力的重要办法。

noun

1. someone who devises real property in a will