会计新准则按照职工的离职后福利是否可以事先确定，将离职后福利计划分为设定提存计划和设定受益计划。设定提存计划可译为“Defined Contribution Plan”，“设定受益计划”可译为“Defined Benefit Plan”。

设定提存计划，是在企业年金计划中根据一定的标准确定企业单方或与职工双方每期固定的缴费水平，而不确定未来对职工支付年金的水平，也不提供最低保证，职工在退休时每期所能获得的年金水平主要取决于企业和职工的缴费金额以及企业年金基金投资运营产生的投资收益，投资风险完全由职工承担，因此也称作“缴费确定型计划”。其英文释义如下：A defined contribution (DC) plan is a type of retirement plan in which the employer, employee or both make contributions on a regular basis. (Wikipedia) ，美国的401k计划就属于设定提存计划。

而设定受益计划，是在企业年金计划中根据一定的标准（职工服务年限、工资水平等）确定每个职工退休后每期的年金收益水平，由此倒算出企业每期应为职工缴费的金额。由于职工在退休后每期所能获得的年金是固定的，年金缴费和投资运营的风险都由企业承担，因而也称作“待遇确定型计划”。其英文释义如下：A defined-benefit plan is an employer-sponsored retirement plan where employee benefits are computed using a formula that considers several factors, such as length of employment and salary history. The company is responsible for managing the plan's investments and risk and will usually hire an outside investment manager to do this. (Investopedia)

设定受益计划净负债中资产负债表（balance sheet）中以非流动负债（non-current liabilities）中列示。