Since the retirement of the space shuttles in 2011, NASA has had no way to send its astronauts to orbit, relying on the venerable Russian Soyuz spacecraft for transportation to and from the International Space Station at a cost of$ 70 million per seat. 自航天飞机在2011年退役后,NASA就无法自己将宇航员送入轨道,一直在依靠高龄的俄罗斯联盟号(Soyuz)航天器往返国际空间站,每个座位的价格为7000万美元。
But the relief will be temporary: because of the retirement of the baby-boomer generation, which starts in earnest this year, the cost of government healthcare and pension programmes is projected to soar. 但缓和只是暂时的:因为婴儿潮一代人的退休将于今年正式启动,政府的医保和退休金计划开支预计会大幅上升。
There were many gaps in the formal coverage of pension systems, employees were commonly allowed to withdraw savings from schemes before retirement and payments were generally not adjusted for changes in the cost of living. 养老金体系存在许多缺口,一般允许雇员们在退休前提取养老金储蓄,同时养老金通常也不会根据生活成本的变化而进行调整。
This part analyzes three oil and gas accounting problem: oil and gas reserves capitalization, asset retirement cost and oil and gas asset depreciation. 这部分主要分析了三个油气会计问题:油气储量资本化问题、资产弃置费计提问题和油气产摊销问题;
First, while short-term federal deficits are coming down, they are still too high given the impending retirement of the "baby boomers" and the fact that the cost of the global war on terrorism accounts for just a fraction of us operating deficits. 首先,尽管短期内美国联邦赤字持续下降,但鉴于“婴儿潮一代人”即将退休,加之全球反恐战争成本仅占美国联邦赤字的一小部分,因此这一赤字仍然过高。
On financial management of enterprise retirement pension cost 浅论企业退休金成本的财务管理
This paper analyzes from the angle of its operation cost the tendency and cause of changing on the economy cost of social retirement insurance during the transitional period prior to and after year 1997 and provides the major approach to maintain the retirement pension cost at an appropriate level. 本文从社会养老保险运行经济成本的角度,分析了我国1997年转制前后养老保险经济成本的变化趋势及主要原因,并给出了保持适度养老金经济成本的主要路径。
Restricting the tax avoidance of employees with high wage, favoring the employees but not the companies and controlling the retirement age, will increase the positive effect and decrease cost of tax privilege of pension in China at present. 限制高收入职工的避税行为、明确参保职工的税收优惠政策以及加强职工退休年龄的监管,有利于降低税收优惠政策的成本,进而提高目前我国企业年金税收优惠政策的效率。