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1、附件：企业会计准则第9号职工薪酬Accounting Standard for Business Enterprise No.9Employee 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.rd for Business EnterpriseBasic Standard for the purpose of p
2、rescribing 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 compensat
3、ion given by anenterprise in exchange for service rendered by employees or for the termination ofemployment relationship. Employee benefits include short-term employee benefits , postemployment benefits , termination benefits and other long-term employee benefits.Benefits provided to an employees sp
4、ouse , children , dependants , family membersof 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 em
5、ployee benefits are employee benefits(other than compensation for termination ofemployment 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 : e
6、mployee 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 -monetarbenefits and other short-term benefits.带薪缺勤，是指企业支付工资或提供补偿的
7、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。 Paid absences are those employee absences that the enterprise will pay salary or wages or providecompensations. Paid absences include annual leaves , sick leaves , short-term injury or disability ,marriage leaves , maternit
8、y leaves , compassionate leaves and leaves for visiting relatives. Profit sharing plan is agreement with employees for their rendering of services , of which the remuneration is determined based on profit or other operating results.离职后福利，是指企业为获得职工提供的服务而在职工退休或与企业解除劳动关系后，提供的各种形式的报酬和福利，短期薪酬和辞退福利除外。 Pos
9、t-employment benefits are any remuneration and benefits (other than short-term employee benefits and termination benefits) in exchange for service rendered by employees that are payable after the retirement of the employees or termination of employment relationship.辞退福利，是指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
10、鼓励职工自愿接受裁减而给予职工的补偿。 Termination benefits arecompensation provided when an enterprise decides to terminate theemployment relationship with employees before the end of the employment contracts , o,r compensation provided as an offer 其他长期职工福利，是指除短期薪酬、离职后福利、辞退福利之外所有的职工薪酬，包括长期带薪缺勤、长期残疾福利、长期利润分享计划等。 Other
11、 long-term employee benefits are all employee benefits other than short-term employee benefits , post-employment benefits and termination benefits.Other long-term employee benefits include longterm paid absences , long-term disability benefits ,long-term profit-sharing plan.第三条本准则所称职工，是指与企业订立劳动合同的所有
12、人员，含全职、兼职和临时职工，也包括虽未与企业订立劳动合同但由企业正式任命的人员。未与企业订立劳动合同或未由其正式任命，但向企业所提供服务与职工所提供服务类似的人员，也属于职工的范畴，包括通过企业与劳务中介公司签订用工合同而向企业提供服务的人员。ArticIe 3 Employees in this Standard include all personnel who have entered into an employmentcontract with the enterprise , including full-time , part-time and temporary employ
13、ees. In addition ,employees also include those personnel who , although no employment contracts have been enteredinto with the enterprise , are formally appointed by the enterprise. Personnel who provide servicesto the enterprise that are similar to those provided by its employees , also fall within
14、 the scope ofemployees , although such personnel have neither signed an employment contract with , nor havethey been fo口nally appointed by , the enterprise. They include personnel who render services tothe enterprise under an employment contract signed between the enterprise and the labour servicein
15、termediary agent company.第四条下列各项适用其他相关会计准则： ArticIe 4he following items are dealt 白th under other appropriate 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。 ( a ) enterprise pension funds , which are dealt with all of the following conditions are satisfied:（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。( b) a
16、reliable estimate of the amounts of employee benefits obligation arising from the profitsharing plan can be made. An obligation is regarded as being reliably estimated under one of the following circumstances:第二章短期薪酬第五条企业应当在职工为其提供服务的会计期间，将实际发生的短期薪酬确认为负债，并计入当期损益，其他会计准则要求或允许计入资产成本的除外。第六条企业发生的职工福利费，应当在
17、实际发生时根据实际发生额计入当期损益或相关资产成本。职工福利费为非货币性福利的，应当按照公允价值计量。第七条企业为职工缴纳的医疗保险费、工伤保险费、生育保险费等社会保险费和住房公积金，以及按规定提取的工会经费和职工教育经费，应当在职工为其提供服务的会计期间，根据规定的计提基础和计提比例计算确定相应的职工薪酬金额，并确认相应负债，计入当期损益或相关资产成本。第八条带薪缺勤分为累积带薪缺勤和非累积带薪缺勤。企业应当在职工提供服务从而增加了其未来享有的带薪缺勤权利时，确认与累积带薪缺勤相关的职工薪酬，并以累积未行使权利而增加的预期支付金额计量。企业应当在职工实际发生缺勤的会计期间确认与非累积带薪缺勤
18、相关的职工薪酬。累积带薪缺勤，是指带薪缺勤权利可以结转下期的带薪缺 3勤，本期尚未用完的带薪缺勤权利可以在未来期间使用。非累积带薪缺勤，是指带薪缺勤权利不能结转下期的带薪缺勤，本期尚未用完的带薪缺勤权利将予以取消，并且职工离开企业时也无权获得现金支付。第九条利润分享计划同时满足下列条件的，企业应当确认相关的应付职工薪酬：（一）企业因过去事项导致现在具有支付职工薪酬的法定义务或推定义务；（二）因利润分享计划所产生的应付职工薪酬义务金额能够可靠估计。属于下列三种情形之一的，视为义务金额能够可靠估计：1在财务报告批准报出之前企业已确定应支付的薪酬金额。2该短期利润分享计划的正式条款中包括确定薪酬金额
19、的方式。3.过去的惯例为企业确定推定义务金额提供了明显证据。第十条职工只有在企业工作一段特定期间才能分享利润的，企业在计量利润分享计划产生的应付职工薪酬时，应当反映职工因离职而无法享受利润分享计划福利的可能性。如果企业在职工为其提供相关服务的年度报告期间结束后十二个月内，不需要全部支付利润分享计划产生的应付职工薪 4酬，该利润分享计划应当适用本准则其他长期职工福利的有关规定。When employees an share the profit only if they remain with the enterprise for a specified period , in measurin
20、g the employee benefits payable under the profit-sharing plan , it shall reflects the possibility that some employees may leave and are not entitled to benefits of the profit-sharing plan. If the employee benefits payable under the profit related service to the enterprise , those payments shall be a
21、ccounted for as other long-term employee benefits under this Standard 第三章离职后福利Chapter 3 Post-Employment Benefits第十一条企业应当将离职后福利计划分类为设定提存计划和设定受益计划。 Article 11 An enterprise shall classify post -employment benefit plans as either defined contribution plans or defined benefit plans.离职后福利计划，是指企业与职工就离职后福利
22、达成的协议，或者企业为向职工提供离职后福利制定的规章或办法等。其中，设定提存计划，是指向独立的基金缴存固定费用后，企业不再承担进一步支付义务的离职后福利计划；设定受益计划，是指除设定提存计划以外的离职后福利计划。 Post-employment benefits areagreements with employees about benefits of employees after their completion of employment , or rules or methods stipulated by the enterprise for providing benefits
23、to employees after their completion of employment. Defined contribution plans are post-employment benefit plans under which an enterprise pays fixed contributions into a separate fund and will have no obligation to pay further contributions. Defined benefit plans are post-employment benefit plans ot
24、her than defined contribution plans.第十二条企业应当在职工为其提供服务的会计期间，将根据设定提存计划计算的应缴存金额确认为负债，并计入当期损益或相关资产成本。 Article 12 An enterprise shall recognise , in the accounting period in which an employee provides service , the contribution payable to a defined contribution plan 回a liability,with a corresponding char
25、ge to profit or loss for the current period or the cost of a relevant asse根据设定提存计划，预期不会在职工提供相关服务的年度报告期结束后十二个月内支付全部应缴存金额的，企业应当参照本准则第十五条规定的折现率，将全部应缴存金额以折现后的金额计量应付职工薪酬。 period in which the employees render the related service , the employee benef山payable shap bemeasured at the discounted value of all c
26、ontributions using the discount rate specified in Article 15 of this Standard第十三条企业对设定受益计划的会计处理通常包括下列四个步骤：ArticIe 13 Accounting by an enterprise for defined benefit plan usually involves the following four steps:（一）根据预期累计福利单位法，采用无偏且相互一致的精 算假设对有关人口统计变量和财务变量等做出估计，计量设定受益计划所产生的义务，并确定相关义务的归属期间。企业应当按照本准则第
27、十五条规定的折现率将设定受益计划所产生的义务予以折现，以确定设定受益计划义务的现值和当期服务成本。period in which the employees render the related service , the employee benef山payable shap bemeasured at the discounted value of all contributions using the discount rate specified in(a) in. accordance with the projected unit credit , using unbiased a
28、nd mutuallycompatible actuarial assumptions to estimate related demographic variables and financialvariables , measure the obligations under the defined benefit plan , and determine the periods to which the obligations are attributed. An enterprise shall discount obligations under the defined benefi
29、t plan using the discount rate specified in Article 15 of this Standard to determine the present value of the defined benefit plan obligations and the current service cost.（二）设定受益计划存在资产的，企业应当将设定受益计划义务现值减去设定受益计划资产公允价值所形成的赤字或盈余确认为一项设定受益计划净负债或净资产。 ( b) When a defined benefit plan has assets , an enterp
30、rise shall recognise the deficit orsurplus by deducting the present value of the defined benefit plan obligation from the fairvalue of defined benefit plan assets as a设定受益计划存在盈余的，企业应当以设定受益计划的盈余和资产上限两项的孰低者计量设定受益计划净资产。其中，资产上限，是指企业可从设定受益计划退款或减少未来对设定受益计划缴存资金而获得的经济利益的现值。the enterprise shall measure the n
31、et defined benefit plan asset at the lower of the surplusin the defined benefit plan and the asset ceiling. The asset ceiling is the present valueof aiIy economic benefits available in the form of refunds from the defined benefit plan orJreductions in future contributions to the defined benefit plan
32、.（三）根据本准则第十六条的有关规定，确定应当计入当期损益的金额。( c) determining the amount that shall be charged to the profit or loss for the current periodaccording to relevant requirements in Article 16 of this Standard.（四）根据本准则第十六条和第十七条的有关规定，确定应当计入其他综合收益的金额。( d) determining the amount that shall be charged to other comprehen
33、sive income according torelevant requirements in Article 16 and Article 17 of this Standard.在预期累计福利单位法下，每一服务期间会增加一个单位的福利权利，并且需对每一个单位单独计量，以形成最终义务。企业应当将福利归属于提供设定受益计划的义务发生的期间。这一期间是指从职工提供服务以获取企业在未来报告期间预计支付的设定受益计划福利开始，至职工的继续服务不会导致这一福利Under the projected unit credit method , each period of service will gi
34、ve rise to an unit ofbenefit , and each unit needs to be measured separately in order to build up the final obligation. An enterprise shall attribute benefit to periods of service in which obligations under the defined benefit arise. This period begins when employee provides service in order to rece
35、ive benefits 6金额显著增加之日为止。further service by the employee will not lead to material increase in the amount of such benefits. 第十四条企业应当根据预期累计福利单位法确定的公式将设定受益计划产生的福利义务归属于职工提供服务的期间，并计入当期损益或相关资产成本。Article 14 An enterprise shall attribute benefit obligations under a defined benefit plan to periods of servic
36、e provided by employees according to the formula determined by projected unit credit method , with a corresponding harge to the profit or loss for the current period or 出ecost of a relevant asset当职工后续年度的服务将导致其享有的设定受益计划福利水平显著高于以前年度时，企业应当按照直线法将累计设定受益计划义务分摊确认于职工提供服务而导致企业第一次产生设定受益计划福利义务至职工提供服务不再导致该福利义务显
37、著增加的期间。在确定该归属期间时，不应考虑仅因未来工资水平提高而导致设定受益计划义务显著增加的情况。Whenan employees service in later years will lead to a materially higher level of benefit from The defined benefit plan than in earlier years , the enterprise shall attribute accumulated definedbenefit plan obligationon a straight-line basis to the p
38、eriod from the date when service by the employee first leads to enterprise benefit obligation under the defined benefit plan to the date when further service by the employee will not lead to material increase in defined benefit plan obligation. In determining the period to which the benefit obligati
39、on shall attribute , an ente叩rise shall notconsider the situation in which the material increase in defined benefit plan obligation only as a result offurther salary increases.第十五条企业应当对所有设定受益计划义务予以折现，包括预期在职工提供服务的年度报告期间结束后的十二个月内支付的义务。折现时所采用的折现率应当根据资产负债表日与设定受益计划义务期限和币种相匹配的国债或活跃市场上的高质量公司债券的市场收益率确定。Arti
40、cle 15 An enterprise shall discount all defined benefit plan render service . The discount rate used shall be determined by reference to market yields at the balance sheet date on govemment bonds or on high quality corporate bonds in an active market , of which the term and currency are consistent w
41、ith the tellli and currency of the defined benefit obligation第十六条报告期末，企业应当将设定受益计划产生的职工薪酬成本确认为下列组成部分：Article 16 At the end of reporting period , an enterprise shall recognise the following components of employeebenefits cost arising from defined benefit plan:（一）服务成本，包括当期服务成本、过去服务成本和结算利得或损失。其中，当期服务成本，
42、是指职工当期提供服务所导致的设定受益计划义务现值的增加额；过去服务成本，是指设定 7受益计划修改所导致的与以前期间职工服务相关的设定受益计划义务现值的增加或减少。(a) service cost , compnSl吨current serVlCe cost ,past service cost and any gain or loss onsettlement. Current service cost is the increase in the present value of the defined benefit plan obligation resulting from emplo
43、yee service in the current period. Past service cost is the increase or decrease in the present value of the defined benefit plan obligation for employee service in prior periods , resulting from a plan amendment.（二）设定受益计划净负债或净资产的利息净额，包括计划资产的利息收益、设定受益计划义务的利息费用以及资产上限影响的利息。( b) net interest on the net
44、 defined benefit plan liability (asset) , including interest incomeon plan assets , interest cost on the defined benefit plan obligation and interest on theeffect of the asset ceiling.（三）重新计量设定受益计划净负债或净资产所产生的变动。( c) changes as a result of remeasurements of the at the earlier of the following dates:除
45、非其他会计准则要求或允许职工福利成本计入资产成本，上述第（一）项和第（二）项应计入当期损益；第（三）项应计入其他综合收益，并且在后续会计期间不允许转回至损益，但企业可以在权益范围内转移这些在其他综合收益中确认的金额。第十七条重新计量设定受益计划净负债或净资产所产生的变动包括下列部分：（一）精算利得或损失，即由于精算假设和经验调整导致之前所计量的设定受益计划义务现值的增加或减少。（二）计划资产回报，扣除包括在设定受益计划净负债或净资产的利息净额中的金额。（三）资产上限影响的变动，扣除包括在设定受益计划净负债或净资产的利息净额中的金额。第十八条在设定受益计划下，企业应当在下列日期孰早日 8将过去服务成本确认为当期费用：（一）修改设定受益计划时。（二）企业确认相关重组费用或辞退福利时。第十九条企业应当在设定受益计划结算时，确认一项结算利得或损失。设定受益计划结算，是指企