1、企業會計準則第9號-職工薪酬Accounting Standard for Business Enterprises No. 9 - Employee Compensation財會2006第3號Cai Kuai 2006 No. 3第一章 總則Chapter I General Provisions第一條為了規范職工薪酬的確認、計量和相關信息的披露，根據企業會計準則-基本準則，制定本準則。Article 1To standardize the confirmation and measurement of the employee compensation, and the disclosur

2、e of relevant information, these Standards are formulated according to the Accounting Standard for Business Enterprises - Basic Standards.第二條職工薪酬，是指企業為獲得職工提供的服務而給予各種形式的報酬以及其他相關支出。職工薪酬包括：Article 2The term employee compensation refers to all kinds of payments and other relevant expenditures given by e

3、nterprises in exchange of the services offered by the employees. The employee compensation shall include:（一）職工工資、獎金、津貼和補貼；(1)Wages, bonuses, allowances and subsidies for the employees;（二）職工福利費；(2)Welfare expenses for the employees;（三）醫療保險費、養老保險費、失業保險費、工傷保險費和生育保險費等社會保險費；(3)Medical insurance, endowmen

4、t insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurances;（四）住房公積金；(4)Housing accumulation fund;（五）工會經費和職工教育經費；(5)Labor union expenditure and employee education expenses;（六）非貨幣性福利；(6)Non-monetary welfare;（七）因解除與職工的勞動關系給予的補償；(7)Compensations for the c

5、ancellation of the labor relationship with the employees; and（八）其他與獲得職工提供的服務相關的支出。(8)Other relevant expenditures of services offered by the employees.第三條下列各項適用其他相關會計準則：Article 3The following items shall be subject to other relevant accounting standards:（一）企業年金基金，適用企業會計準則第10號-企業年金基金。(1)The enterprise

6、 annuity funds shall be subject to the Accounting Standard for Business Enterprises No. 10 -Enterprise Annuity Fund; and（二）以股份為基礎的薪酬，適用企業會計準則第11號-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 確認和計量Chapte

7、r II Confirmation and Measurement第四條企業應當在職工為其提供服務的會計期間，將應付的職工薪酬確認為負債，除因解除與職工的勞動關系給予的補償外，應當根據職工提供服務的受益對象，分別下列情況處理：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 compensati

8、ons 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）應由生產產品、提供勞務負擔的職工薪酬，計入產品成本或勞務成本。(1)The compensation for the employee for producing pr

9、oducts or providing services shall be recorded as the product costs and service costs;（二）應由在建工程、無形資產負擔的職工薪酬，計入建造固定資產或無形資產成本。(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）

10、上述（一）和（二）之外的其他職工薪酬，計入當期損益。(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.第五條企業為職工繳納的醫療保險費、養老保險費、失業保險費、工傷保險費、生育保險費等社會保險費和住房公積金，應當在職工為其提供服務的會計期間，根據工資總額的一定比例計算，并按照本準則第四條的規定處理。Article 5During the accounti

11、ng 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

12、 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.第六條企業在職工勞動合同到期之前解除與職工的勞動關系，或者為鼓勵職工自愿接受裁減而提出給予補償的建議，同時滿足下列條件的，應當確認因解除與職工的勞動關系給予補償而產生的預計負債，同時計入當期損益：Article 6If an enterprise cancels the labor relat

13、ionship 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 incu

14、rred 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）企業已經制定正式的解除勞動關系計劃或提出自愿裁減建議，并即將實施。(1)Where the enterprise has formulated a formal plan on the cancellation of labor rel

15、ationship or has brought forward a proposal on voluntary layoff and will execute it soon.該計劃或建議應當包括擬解除勞動關系或裁減的職工所在部門、職位及數量；根據有關規定按工作類別或職位確定的解除勞動關系或裁減補償金額；擬解除勞動關系或裁減的時間。This plan or proposal shall include the department at which the employee to be laid off works, the post of the employee and the numb

16、er 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）企業不能單方面撤回解

17、除勞動關系計劃或裁減建議。(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第七條企業應當在附注中披露與職工薪酬有關的下列信息：Article 7An enterprise shall disclose the following information related to the employee compensation in th

18、e annotation:（一）應當支付給職工的工資、獎金、津貼和補貼，及其期末應付未付金額。(1)The wages, bonuses, allowances and subsidies, which shall be paid to the employees, and the amounts payable at the end of period;（二）應當為職工繳納的醫療保險費、養老保險費、失業保險費、工傷保險費和生育保險費等社會保險費，及其期末應付未付金額。(2)The medical insurance, endowment insurance, unemployment ins

19、urance, 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）應當為職工繳存的住房公積金，及其期末應付未付金額。(3)The housing accumulation fund that shall be paid for the employees, as well as the amounts payable at the end of period;（四）為職工提供的非貨幣性福利，及其計算依據。(4)The non-monetary