求翻译：人口老龄化趋势已成为全球性的问题，世界各国一直在不断努力寻求解决的途径，至今已形成了各具特色的养老保险制度。在会计处理上，西方国家已形成一套比较完善的体系，而我国在这方面尚处于探索阶段。本文分析了养老金的性质及养老金会计核算的原则；借鉴西方（主要是美国和IASC）养老金会计领域的研究成果，分别就两种养老金给付方式下的会计处理进行论述；结合我国养老金制度发展的实际情况，对养老金计划及会计问题进行初步探讨。是什么意思？

Trend of an aging population has become a global problem, the world has been continuous efforts to find a solution, has been formed a distinctive old-age insurance system. In the accounting treatment, the Western countries have formed a relatively complete system, and China in this regard is still i

The aging of the population trend has become a global problem, and the countries of the world have been constantly striving to find ways of solution, it has been the formation of distinctive old-age insurance system. On the accounting treatment, Western countries have formed a set of relatively comp

Trend of population ageing has become a global problem, the world has continued efforts to find a solution to, has been formed a distinct old-age insurance system. On the accounting treatment, has become a relatively perfect system of Western countries, and in this respect is still at the explorator