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根据《企业会计准则第9号——职工薪酬》,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:职工工资、奖金、津贴和补贴;职工福利费;医疗保险费、养老保险费、失业保险费、工伤
According to “Accounting Standards for Business Enterprises No.9 - Employee Compensation”, employee compensation refers to various forms of remuneration and other related expenses that an enterprise provides in order to obtain services provided by its employees. Employee benefits include: employee wages, bonuses, allowances and subsidies; employee benefits; medical insurance, pension insurance, unemployment insurance, work injury