企业会计准则第9号—职工薪酬(中英文对照)研讨.docxVIP

附件： 企业会计准则第9号——职工薪酬 Accounting Standard for Business Enterprise No.9—Employee Benifits 第一章  总  则  Chapter 1 General Provisions 第一条为了规范职工薪酬的确认、计量和相关信息的披露， 根据《企业会计准则——基本准则》，制定本准则。 ArticJe 1 This Standard is formulated in accordance with theAccounting Stand.αrd for Business Enterprise—Basic Standard for the purpose of prescribing the recognition and measurement of employee benefits and the disclosure of related information. 第二条职工薪酬，是指企业为获得职工提供的服务或解除 劳动关系而给予的各种形式的报酬或补偿。职工薪酬包括短期薪 酬、离职后福利、辞退福利和其他长期职工福利。企业提供给职 工配偶、子女、受赡养人、已故员工遗属及其他受益人等的福利， 也属于职工薪酬 Article 2 Employee benefits refer to all forms of consideration or compensation given by an enterprise in exchange for service rendered by employees or for the termination of employment relationship. Employee benefits include short-term employee benefits , post employment benefits , termination benefits and other long-term employee benefits. Benefits provided to an employees spouse , children , dependants , family members of deceased employees , or other beneficiaries are also employee benefits. 短期薪酬，是指企业在职工提供相关服务的年度报告期间结 束后十二个月内需要全部予以支付的职工薪酬，因解除与职工的 劳动关系给予的补偿除外。短期薪酬具体包括：职工工资、奖金、 津贴和补贴，职工福利费，医疗保险费、工伤保险费和生育保险 费等社会保险费，住房公积金，工会经费和职工教育经费，短期 带薪缺勤，短期利润分享计划，非货币性福利以及其他短期薪酬。 Short-term employee benefits are employee benefits(other than compensation for termination of employment relationship) that are expected to besettled wholly before twelve months after the end of the annual reporting period in which the employees render the related service. Short-term employee benefits include : employee wages or salaries ,bonus allowance subsidies staff welfare insurance and maternity insurance , housing funds , union running costs and employee education costs , short-term paid absences , short-term profit-sharing plan , non -monetarγbenefits and other short-term benefits. 带薪缺勤，是指企业支付工资或提供补偿的职工缺勤，包括 年休假、病假、短期伤残、婚假、产假、丧假、探亲假等。利润 分享计划，是指因职工提供服务而与职工达成的基于利润或其他 经营成果提供薪酬的协议。