企业会计准则第9号-职工薪酬-中英.docxVIP

企业会计准则第9号--职工薪酬?westbank?Accounting Standard for Business Enterprises No. 9 - Employee Compensation财会[2006]第3号?westbank?Cai Kuai [2006] No. 3第一章 总则?westbank?Chapter I 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。?westbank?Article 1To standardize the confirmation and measurement of the employee compensation, and the disclosure of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises - Basic Standards.第二条职工薪酬，是指企业为获得职工提供的服务而给予各种形式的报酬以及其他相关支出。职工薪酬包括：?westbank?Article 2The term employee compensation refers to