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pension expense [20 entries]
  1. pension expense    年金費用 経証
  2. accrued interest on liability for pension expense not funded    未払い未積み立て年金費用利息
  3. annual pension expense    期間年金費用
  4. computation of liability for pension expense not funded reported on the balance sheets    貸借対照表に計上すべき未積み立て年金費用債務の計算
  5. computation of pension expense reported on the income statements    損益計算書に計上すべき年金費用の計算
  6. current pension expense    当期の年金費用
  7. decrease in the discount rates used to determine YY pension expense and nonpension postretirement benefit expense    YY年の年金費用及び年金以外の退職後給付費用の算出に使用される割引率の引き下げ
  8. increase in the discount rate used to determine YY pension expense    19YY年の年金費用算出に使用される割引率の引き下げ
  9. interest on liability for pension expense not funded at December 31, 19XX    19XX年12月31日現在未積み立ての年金費用債務にかかる利息
  10. liability for pension expense not funded    未積み立て年金費用債務
  11. liability under pension expense    未払い年金債務
  12. maximum limit for the annual provision for pension expense    年次年金費用計上額の最高限度額
  13. prepaid pension expense    前払年金費用
  14. provision for pension expense    年金原価計上額
  15. reduction in the discount rate used to determine 19YY pension expense    19YY年の年金費用算出に使用される割引率の引き下げ
  16. to determine pension expense    年金費用を決定する
  17. to elect to maximize one’s pension expense in accordance with GAAP    GAAPに従い、同社の年金費用を最高限度額とする
  18. to offset against pension expense in year of occurrence    発生年度の年金費用と相殺する
  19. total pension expense for 19XX    19XX年の年金費用合計
  20. total pension expense of the Corporation and its consolidated subsidiaries    当社及び連結子会社の総年金費用
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