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defined benefit accounting [4 entries]
  1. defined benefit accounting    給付建会計処理
  2. accounting and reporting by defined benefit pension plans    給付建て年金制度の会計
  3. employer’s accounting for settlements and curtailments of defined benefit pension plans    給付建て年金制度の清算及び削減に関する雇用者の会計
  4. employer’s accounting for settlements and curtailments of defined benefit pension plans and for termination benefits    給付建て年金制度の清算及び削減並びに退職給付に関する雇用者の会計
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