职工薪酬的核算探析

• 作 者: 刘侠
• 机 构: 镇江隆全锅炉有限公司,
• 出 处: 会计师
• 发表日期: 2010年05期
• 关键词: 职工薪酬 非货币性福利 企业会计 辞退福利 预计负债 管理费用 工资费用 股份支付 在职期间 应计

一、职工薪酬的含义和内容职工薪酬是指企业为获得职工提供的服务而给予的各种形式的报酬以及其他相关支出。根据2006年财政部发布的《企业会计准则第9号——职工薪酬》的规定,企业因职工提供服务而产生的义务应该全部纳入职工薪酬范围,包括职工在职期

First, the meaning and content of employee compensation Employee compensation refers to the various forms of remuneration and other related expenses that an enterprise provides to obtain the services provided by its employees. According to the “Accounting Standards for Business Enterprises No. 9 - Employee Compensation” promulgated by the Ministry of Finance in 2006, an enterprise’s obligations arising from the provision of services by its employees should be fully included in the scope of employee benefits, including the employees’