会计准则_职工薪酬

企业会计准则第9号--职工薪酬

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用户名: 老 西

企业会计准则第9号--职工薪酬 Accounting Standard for Business Enterprises No. 9 - Employee Compensation 财会[2006]第3号 Cai Kuai [2006] No. 3

第一章 总则 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。 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： Article 2The term

（一）职工工资、奖金、津贴和补贴； (1)Wages, bonuses, allowances and subsidies for the employees;

（二）职工福利费； (2)Welfare expenses for the employees;

（三）医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费； (3)Medical insurance, endowment insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurances;

（四）住房公积金； (4)Housing Provident fund;

（五）工会经费和职工教育经费； (5)Labor union expenditure and employee education expenses;

（六）非货币性福利； (6)Non-monetary welfare;

（七）因解除与职工的劳动关系给予的补偿； (7)Compensations for the cancellation of the labor relationship with the employees; and

（八）其他与获得职工提供的服务相关的支出。 (8)Other relevant expenditures of services offered by the employees.

第三条下列各项适用其他相关会计准则： Article 3The following items shall be subject to other relevant accounting standards:

（一）企业年金基金，适用《企业会计准则第10号--企业年金基金》。 (1)The enterprise annuity funds shall be subject to the Accounting Standard for Business Enterprises No. 10 -Enterprise Annuity Fund; and

（二）以股份为基础的薪酬，适用《企业会计准则第11号--股份支付》。 (2)The compensation based on shares shall be subject to the Accounting Standard for Business Enterprises No. 11 - Share-based Payment.

第二章 确认和计量 Chapter II Confirmation and Measurement

第四条企业应当在职工为其提供服务的会计期间，将应付的职工薪酬确认为负债，除因解除与职工的劳动关系给予的补偿外，应当根据职工提供服务的受益对象，分别下列情况处理： Article 4During the accounting period of an employee' providing services to an enterprise, the enterprise shall recognize the compensation payable as liabilities. Except for the compensations for the cancellation of the labor relationship with the employee, the enterprise shall, in accordance with beneficiaries of the services offered by the employee, treat the following circumstances respectively:

（一）应由生产产品、提供劳务负担的职工薪酬，计入产品成本或劳务成本。 (1)The compensation for the employee for producing products or providing services shall be recorded as the product costs and service costs;

（二）应由在建工程、无形资产负担的职工薪酬，计入建造固定资产或无形资产成本。 (2)The compensation for the employee for any on-going construction project or for any intangible asset shall be recorded as the costs of fixed asset or intangible assets; or

（三）上述（一）和（二）之外的其他职工薪酬，计入当期损益。 (3)The compensation for the employee other than those as mentioned in Items (1) and (2) shall be recorded as profit or loss for the current period.

第五条企业为职工缴纳的医疗保险费、养老保险费、失业保险费、工伤保险费、生育保险费等社会保险费和住房

公积金，应当在职工为其提供服务的会计期间，根据工资总额的一定比例计算，并按照本准则第四条的规定处理。 Article 5During the accounting period of an employee' providing services to an enterprise, the enterprise shall calculate the medical and insurance, endowment insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurances, as well as the housing accumulation fund, which are paid by the enterprise to the employee, on the basis of a certain proportion in the total amount of wages, and treat them according to Article 4 of these Standards.

第六条企业在职工劳动合同到期之前解除与职工的劳动关系，或者为鼓励职工自愿接受裁减而提出给予补偿的建议，同时满足下列条件的，应当确认因解除与职工的劳动关系给予补偿而产生的预计负债，同时计入当期损益： Article 6If an enterprise cancels the labor relationship with any employee prior to the expiration of the relevant labor contract or brings forward any compensation proposal for the purpose of encouraging the employee to accept a layoff, and the following conditions are met concurrently, the enterprise shall recognize the expected liabilities incurred due to the compensation for the cancellation of the labor relationship with the employee, and shall simultaneously record them into the profit or loss for the current period:

（一）企业已经制定正式的解除劳动关系计划或提出自愿裁减建议，并即将实施。 (1)Where the enterprise has formulated a formal plan on the cancellation of labor relationship or has brought forward a proposal on voluntary layoff and will execute it soon.

该计划或建议应当包括拟解除劳动关系或裁减的职工所在部门、职位及数量；根据有关规定按工作类别或职位确定的解除劳动关系或裁减补偿金额；拟解除劳动关系或裁减的时间。 This plan or proposal shall include the department at which the employee to be laid off works, the post of the employee and the number of the employees to be laid off, the amount of compensation for the cancellation of labor relationship or for layoff as determined on the basis of the job category or post according to the relevant provisions, and the planned time for the cancellation of labor relationship or layoff.

（二）企业不能单方面撤回解除劳动关系计划或裁减建议。 (2)The enterprise is unable to unilaterally withdraw the plan on the cancellation of labor relationship or the layoff proposal.

第三章 披露 Chapter III Disclosure

第七条企业应当在附注中披露与职工薪酬有关的下列信息： Article 7An enterprise shall disclose the following information related to the employee compensation in the annotation:

（一）应当支付给职工的工资、奖金、津贴和补贴，及其期末应付未付金额。 (1)The wages, bonuses, allowances and subsidies, which shall be paid to the employees, and the amounts payable at the end of period;

（二）应当为职工缴纳的医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费，及其期末应付未付金额。 (2)The medical insurance, endowment insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurances, which shall be paid by the enterprise for the employees, as well as the amounts payable at the end of period;

（三）应当为职工缴存的住房公积金，及其期末应付未付金额。 (3)The housing accumulation fund that shall be paid for the employees, as well as the amounts payable at the end of period;

（四）为职工提供的非货币性福利，及其计算依据。 (4)The non-monetary welfare provided for the employees, as well as the calculation basis;

（五）应当支付的因解除劳动关系给予的补偿，及其期末应付未付金额。 (5)The compensation that shall be paid for the cancellation of the labor relationship with the employees, as well as the amounts payable at the end of period; and

（六）其他职工薪酬。 (6)Other employee compensations.

第八条因自愿接受裁减建议的职工数量、补偿标准等不确定而产生的或有负债，应当按照《企业会计准则第13号--或有事项》披露。 Article 8The contingent liabilities incurred due to the uncertainty of the number of the employees who offer to accept the layoff proposal, the compensation standards and etc. shall be disclosed according to the Accounting Standard for Business Enterprises No. 13 - Contingencies.