企業(yè)會計準(zhǔn)則第9號—職工薪酬(中英文對照)

1、附件：企業(yè)會計準(zhǔn)則第9號職工薪酬Accounting Standard for Business Enterprise No.9Employee Benifits 第一章 總則 Chapter 1 General Provisions第一條為了規(guī)范職工薪酬的確認(rèn)、計量和相關(guān)信息的披露，根據(jù)企業(yè)會計準(zhǔn)則基本準(zhǔn)則，制定本準(zhǔn)則。ArticJe 1 This Standard is formulated in accordance with the"Accounting Stand.rd for Business EnterpriseBasic Standard " for the

2、 purpose of prescribing the recognition and measurement of employee benefits and the disclosure of related information.第二條職工薪酬，是指企業(yè)為獲得職工提供的服務(wù)或解除勞動關(guān)系而給予的各種形式的報酬或補償。職工薪酬包括短期薪酬、離職后福利、辭退福利和其他長期職工福利。企業(yè)提供給職工配偶、子女、受贍養(yǎng)人、已故員工遺屬及其他受益人等的福利，也屬于職工薪酬 Article 2 Employee benefits refer to all forms of consideration

3、 or compensation 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

4、 employee's spouse , children , dependants , family membersof deceased employees , or other beneficiaries are also employee benefits.短期薪酬，是指企業(yè)在職工提供相關(guān)服務(wù)的年度報告期間結(jié)束后十二個月內(nèi)需要全部予以支付的職工薪酬，因解除與職工的勞動關(guān)系給予的補償除外。短期薪酬具體包括：職工工資、獎金、津貼和補貼，職工福利費，醫(yī)療保險費、工傷保險費和生育保險費等社會保險費，住房公積金，工會經(jīng)費和職工教育經(jīng)費，短期帶薪缺勤，短期利潤分享計劃，非貨幣性福利以及其他

5、短期薪酬。Short-term employee 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 emplo

6、yee benefits include : employee 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 bene

7、fits.帶薪缺勤，是指企業(yè)支付工資或提供補償?shù)穆毠と鼻?，包括年休假、病假、短期傷殘、婚假、產(chǎn)假、喪假、探親假等。利潤 分享計劃，是指因職工提供服務(wù)而與職工達成的基于利潤或其他經(jīng)營成果提供薪酬的協(xié)議。 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 ,ma

8、rriage leaves , maternity 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.離職后福利，是指企業(yè)為獲得職工提供的服務(wù)而在職工退休或與企業(yè)解除勞動關(guān)系后，提供的各種形

9、式的報酬和福利，短期薪酬和辭退福利除外。 Post-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.辭退福利，是指企業(yè)在

10、職工勞動合同到期之前解除與職工的勞動關(guān)系，或者為鼓勵職工自愿接受裁減而給予職工的補償。 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 其他長期職工福利，是指除短期薪酬、離職后福利、辭退福利之外所有的職工薪酬，包括長期帶薪缺勤

11、、長期殘疾福利、長期利潤分享計劃等。 Other 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

12、三條本準(zhǔn)則所稱職工，是指與企業(yè)訂立勞動合同的所有人員，含全職、兼職和臨時職工，也包括雖未與企業(yè)訂立勞動合同但由企業(yè)正式任命的人員。未與企業(yè)訂立勞動合同或未由其正式任命，但向企業(yè)所提供服務(wù)與職工所提供服務(wù)類似的人員，也屬于職工的范疇，包括通過企業(yè)與勞務(wù)中介公司簽訂用工合同而向企業(yè)提供服務(wù)的人員。ArticIe 3 Employees in this Standard include all personnel who have entered into an employmentcontract with the enterprise , including full-time , part-t

13、ime and temporary employees. 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 empl

14、oyees , also fall within 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

15、and the labour serviceintermediary agent company.第四條下列各項適用其他相關(guān)會計準(zhǔn)則： ArticIe 4he following items are dealt 白th under other appropriate Accounting Standards:（一）企業(yè)年金基金，適用企業(yè)會計準(zhǔn)則第 10號企業(yè)年金基金。 ( a ) enterprise pension funds , which are dealt with all of the following conditions are satisfied:（二）以股份為基礎(chǔ)的薪酬，適

16、用企業(yè)會計準(zhǔn)則第 11號股份支付。( b) a 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條企業(yè)應(yīng)當(dāng)在職工為其提供服務(wù)的會計期間，將實際發(fā)生的短期薪酬確認(rèn)為負(fù)債，并計入當(dāng)期損益，其他會計準(zhǔn)則要求或允許計入資

17、產(chǎn)成本的除外。第六條企業(yè)發(fā)生的職工福利費，應(yīng)當(dāng)在實際發(fā)生時根據(jù)實際發(fā)生額計入當(dāng)期損益或相關(guān)資產(chǎn)成本。職工福利費為非貨幣性福利的，應(yīng)當(dāng)按照公允價值計量。第七條企業(yè)為職工繳納的醫(yī)療保險費、工傷保險費、生育保險費等社會保險費和住房公積金，以及按規(guī)定提取的工會經(jīng)費和職工教育經(jīng)費，應(yīng)當(dāng)在職工為其提供服務(wù)的會計期間，根據(jù)規(guī)定的計提基礎(chǔ)和計提比例計算確定相應(yīng)的職工薪酬金額，并確認(rèn)相應(yīng)負(fù)債，計入當(dāng)期損益或相關(guān)資產(chǎn)成本。第八條帶薪缺勤分為累積帶薪缺勤和非累積帶薪缺勤。企業(yè)應(yīng)當(dāng)在職工提供服務(wù)從而增加了其未來享有的帶薪缺勤權(quán)利時，確認(rèn)與累積帶薪缺勤相關(guān)的職工薪酬，并以累積未行使權(quán)利而增加的預(yù)期支付金額計量。企業(yè)應(yīng)當(dāng)

18、在職工實際發(fā)生缺勤的會計期間確認(rèn)與非累積帶薪缺勤相關(guān)的職工薪酬。累積帶薪缺勤，是指帶薪缺勤權(quán)利可以結(jié)轉(zhuǎn)下期的帶薪缺 3勤，本期尚未用完的帶薪缺勤權(quán)利可以在未來期間使用。非累積帶薪缺勤，是指帶薪缺勤權(quán)利不能結(jié)轉(zhuǎn)下期的帶薪缺勤，本期尚未用完的帶薪缺勤權(quán)利將予以取消，并且職工離開企業(yè)時也無權(quán)獲得現(xiàn)金支付。第九條利潤分享計劃同時滿足下列條件的，企業(yè)應(yīng)當(dāng)確認(rèn)相關(guān)的應(yīng)付職工薪酬：（一）企業(yè)因過去事項導(dǎo)致現(xiàn)在具有支付職工薪酬的法定義務(wù)或推定義務(wù)；（二）因利潤分享計劃所產(chǎn)生的應(yīng)付職工薪酬義務(wù)金額能夠可靠估計。屬于下列三種情形之一的，視為義務(wù)金額能夠可靠估計：1在財務(wù)報告批準(zhǔn)報出之前企業(yè)已確定應(yīng)支付的薪酬金額。

19、2該短期利潤分享計劃的正式條款中包括確定薪酬金額的方式。3.過去的慣例為企業(yè)確定推定義務(wù)金額提供了明顯證據(jù)。第十條職工只有在企業(yè)工作一段特定期間才能分享利潤的，企業(yè)在計量利潤分享計劃產(chǎn)生的應(yīng)付職工薪酬時，應(yīng)當(dāng)反映職工因離職而無法享受利潤分享計劃福利的可能性。如果企業(yè)在職工為其提供相關(guān)服務(wù)的年度報告期間結(jié)束后十二個月內(nèi)，不需要全部支付利潤分享計劃產(chǎn)生的應(yīng)付職工薪 4酬，該利潤分享計劃應(yīng)當(dāng)適用本準(zhǔn)則其他長期職工福利的有關(guān)規(guī)定。When employees çan share the profit only if they remain with the enterprise for a

20、specified period , in measuring 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 enterpri

21、se , those payments shall be accounted for as other long-term employee benefits under this Standard 第三章離職后福利Chapter 3 Post-Employment Benefits第十一條企業(yè)應(yīng)當(dāng)將離職后福利計劃分類為設(shè)定提存計劃和設(shè)定受益計劃。 Article 11 An enterprise shall classify post -employment benefit plans as either defined contribution plans or defined benef

22、it plans.離職后福利計劃，是指企業(yè)與職工就離職后福利達成的協(xié)議，或者企業(yè)為向職工提供離職后福利制定的規(guī)章或辦法等。其中，設(shè)定提存計劃，是指向獨立的基金繳存固定費用后，企業(yè)不再承擔(dān)進一步支付義務(wù)的離職后福利計劃；設(shè)定受益計劃，是指除設(shè)定提存計劃以外的離職后福利計劃。 Post-employment benefits areagreements with employees about benefits of employees after their completion of employment , or rules or methods stipulated by the ente

23、rprise for providing benefits 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 po

24、st-employment benefit plans other than defined contribution plans.第十二條企業(yè)應(yīng)當(dāng)在職工為其提供服務(wù)的會計期間，將根據(jù)設(shè)定提存計劃計算的應(yīng)繳存金額確認(rèn)為負(fù)債，并計入當(dāng)期損益或相關(guān)資產(chǎn)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 liabi

25、lity,with a corresponding charge to profit or loss for the current period or the cost of a relevant asse根據(jù)設(shè)定提存計劃，預(yù)期不會在職工提供相關(guān)服務(wù)的年度報告期結(jié)束后十二個月內(nèi)支付全部應(yīng)繳存金額的，企業(yè)應(yīng)當(dāng)參照本準(zhǔn)則第十五條規(guī)定的折現(xiàn)率，將全部應(yīng)繳存金額以折現(xiàn)后的金額計量應(yīng)付職工薪酬。 period in which the employees render the related service , the employee benef山payable shap bemeasured at

26、 the discounted value of all contributions using the discount rate specified in Article 15 of this Standard第十三條企業(yè)對設(shè)定受益計劃的會計處理通常包括下列四個步驟：ArticIe 13 Accounting by an enterprise for defined benefit plan usually involves the following four steps:（一）根據(jù)預(yù)期累計福利單位法，采用無偏且相互一致的精 算假設(shè)對有關(guān)人口統(tǒng)計變量和財務(wù)變量等做出估計，計量設(shè)定受益計劃

27、所產(chǎn)生的義務(wù)，并確定相關(guān)義務(wù)的歸屬期間。企業(yè)應(yīng)當(dāng)按照本準(zhǔn)則第十五條規(guī)定的折現(xiàn)率將設(shè)定受益計劃所產(chǎn)生的義務(wù)予以折現(xiàn)，以確定設(shè)定受益計劃義務(wù)的現(xiàn)值和當(dāng)期服務(wù)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

28、unit credit , using unbiased and 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 obliga

29、tions under the defined benefit 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）設(shè)定受益計劃存在資產(chǎn)的，企業(yè)應(yīng)當(dāng)將設(shè)定受益計劃義務(wù)現(xiàn)值減去設(shè)定受益計劃資產(chǎn)公允價值所形成的赤字或盈余確認(rèn)為一項設(shè)定受益計劃凈負(fù)債或凈資產(chǎn)。 ( b) When a defined benef

30、it plan has assets , an enterprise 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設(shè)定受益計劃存在盈余的，企業(yè)應(yīng)當(dāng)以設(shè)定受益計劃的盈余和資產(chǎn)上限兩項的孰低者計量設(shè)定受益計劃凈資產(chǎn)。其中，資產(chǎn)上限，是指企業(yè)可從設(shè)定受益計劃退款或減少未來對設(shè)定受益計劃繳存資金而獲得的經(jīng)濟利益的現(xiàn)值。the

31、enterprise shall measure the net 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 contributio

32、ns to the defined benefit plan.（三）根據(jù)本準(zhǔn)則第十六條的有關(guān)規(guī)定，確定應(yīng)當(dāng)計入當(dāng)期損益的金額。( 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）根據(jù)本準(zhǔn)則第十六條和第十七條的有關(guān)規(guī)定，確定應(yīng)當(dāng)計入其他綜合收益的金額。( d) determining the amount that shall

33、 be charged to other comprehensive income according torelevant requirements in Article 16 and Article 17 of this Standard.在預(yù)期累計福利單位法下，每一服務(wù)期間會增加一個單位的福利權(quán)利，并且需對每一個單位單獨計量，以形成最終義務(wù)。企業(yè)應(yīng)當(dāng)將福利歸屬于提供設(shè)定受益計劃的義務(wù)發(fā)生的期間。這一期間是指從職工提供服務(wù)以獲取企業(yè)在未來報告期間預(yù)計支付的設(shè)定受益計劃福利開始，至職工的繼續(xù)服務(wù)不會導(dǎo)致這一福利Under the projected unit credit method ,

34、each period of service will give 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 pro

35、vides service in order to receive benefits 6金額顯著增加之日為止。further service by the employee will not lead to material increase in the amount of such benefits. 第十四條企業(yè)應(yīng)當(dāng)根據(jù)預(yù)期累計福利單位法確定的公式將設(shè)定受益計劃產(chǎn)生的福利義務(wù)歸屬于職工提供服務(wù)的期間，并計入當(dāng)期損益或相關(guān)資產(chǎn)成本。Article 14 An enterprise shall attribute benefit obligations under a defined ben

36、efit plan to periods of service 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當(dāng)職工后續(xù)年度的服務(wù)將導(dǎo)致其享有的設(shè)定受益計劃福利水平顯著高于以前年度時，企業(yè)應(yīng)當(dāng)按照直線法將累計設(shè)定受益計劃義務(wù)分?jǐn)偞_認(rèn)于職工提供服務(wù)而導(dǎo)致企業(yè)第一

37、次產(chǎn)生設(shè)定受益計劃福利義務(wù)至職工提供服務(wù)不再導(dǎo)致該福利義務(wù)顯著增加的期間。在確定該歸屬期間時，不應(yīng)考慮僅因未來工資水平提高而導(dǎo)致設(shè)定受益計劃義務(wù)顯著增加的情況。Whenan employee's 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 obligati

38、onon a straight-line basis to the period 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

39、the period to which the benefit obligation 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.第十五條企業(yè)應(yīng)當(dāng)對所有設(shè)定受益計劃義務(wù)予以折現(xiàn)，包括預(yù)期在職工提供服務(wù)的年度報告期間結(jié)束后的十二個月內(nèi)支付的義務(wù)。折現(xiàn)時所采用的折現(xiàn)率應(yīng)當(dāng)根據(jù)資產(chǎn)負(fù)債表日與設(shè)定受益計劃

40、義務(wù)期限和幣種相匹配的國債或活躍市場上的高質(zhì)量公司債券的市場收益率確定。Article 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 whic

41、h the term and currency are consistent with the tellli and currency of the defined benefit obligation第十六條報告期末，企業(yè)應(yīng)當(dāng)將設(shè)定受益計劃產(chǎn)生的職工薪酬成本確認(rèn)為下列組成部分：Article 16 At the end of reporting period , an enterprise shall recognise the following components of employeebenefits cost arising from defined benefit plan:（一

42、）服務(wù)成本，包括當(dāng)期服務(wù)成本、過去服務(wù)成本和結(jié)算利得或損失。其中，當(dāng)期服務(wù)成本，是指職工當(dāng)期提供服務(wù)所導(dǎo)致的設(shè)定受益計劃義務(wù)現(xiàn)值的增加額；過去服務(wù)成本，是指設(shè)定 7受益計劃修改所導(dǎo)致的與以前期間職工服務(wù)相關(guān)的設(shè)定受益計劃義務(wù)現(xiàn)值的增加或減少。(a) service cost , compnSl噸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 bene

43、fit plan obligation resulting from employee 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）設(shè)定受益計劃凈負(fù)債或凈資產(chǎn)的利息凈額，包括計劃資產(chǎn)的利息收益、設(shè)定受益計劃義務(wù)的利息費用

44、以及資產(chǎn)上限影響的利息。( b) net interest on the net 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）重新計量設(shè)定受益計劃凈負(fù)債或凈資產(chǎn)所產(chǎn)生的變動。( c) changes as a result of remeasurements of the

45、 at the earlier of the following dates:除非其他會計準(zhǔn)則要求或允許職工福利成本計入資產(chǎn)成本，上述第（一）項和第（二）項應(yīng)計入當(dāng)期損益；第（三）項應(yīng)計入其他綜合收益，并且在后續(xù)會計期間不允許轉(zhuǎn)回至損益，但企業(yè)可以在權(quán)益范圍內(nèi)轉(zhuǎn)移這些在其他綜合收益中確認(rèn)的金額。第十七條重新計量設(shè)定受益計劃凈負(fù)債或凈資產(chǎn)所產(chǎn)生的變動包括下列部分：（一）精算利得或損失，即由于精算假設(shè)和經(jīng)驗調(diào)整導(dǎo)致之前所計量的設(shè)定受益計劃義務(wù)現(xiàn)值的增加或減少。（二）計劃資產(chǎn)回報，扣除包括在設(shè)定受益計劃凈負(fù)債或凈資產(chǎn)的利息凈額中的金額。（三）資產(chǎn)上限影響的變動，扣除包括在設(shè)定受益計劃凈負(fù)債或凈資產(chǎn)的

46、利息凈額中的金額。第十八條在設(shè)定受益計劃下，企業(yè)應(yīng)當(dāng)在下列日期孰早日 8將過去服務(wù)成本確認(rèn)為當(dāng)期費用：（一）修改設(shè)定受益計劃時。（二）企業(yè)確認(rèn)相關(guān)重組費用或辭退福利時。第十九條企業(yè)應(yīng)當(dāng)在設(shè)定受益計劃結(jié)算時，確認(rèn)一項結(jié)算利得或損失。設(shè)定受益計劃結(jié)算，是指企業(yè)為了消除設(shè)定受益計劃所產(chǎn)生的部分或所有未來義務(wù)進行的交易，而不是根據(jù)計劃條款和所包含的精算假設(shè)向職工支付福利。設(shè)定受益計劃結(jié)算利得或損失是下列兩項的差額：（一）在結(jié)算日確定的設(shè)定受益計劃義務(wù)現(xiàn)值。（二）結(jié)算價格，包括轉(zhuǎn)移的計劃資產(chǎn)的公允價值和企業(yè)直接發(fā)生的與結(jié)算相關(guān)的支付。第四章辭退福利第二十條企業(yè)向職工提供辭退福利的，應(yīng)當(dāng)在下列兩者孰早日確

47、認(rèn)辭退福利產(chǎn)生的職工薪酬負(fù)債，并計入當(dāng)期損益：（一）企業(yè)不能單方面撤回因解除勞動關(guān)系計劃或裁減建議所提供的辭退福利時。（二）企業(yè)確認(rèn)與涉及支付辭退福利的重組相關(guān)的成本或費用時。 9第二十一條企業(yè)應(yīng)當(dāng)按照辭退計劃條款的規(guī)定，合理預(yù)計并確認(rèn)辭退福利產(chǎn)生的應(yīng)付職工薪酬。辭退福利預(yù)期在其確認(rèn)的年度報告期結(jié)束后十二個月內(nèi)完全支付的，應(yīng)當(dāng)適用短期薪酬的相關(guān)規(guī)定；辭退福利預(yù)期在年度報告期結(jié)束后十二個月內(nèi)不能完全支付的，應(yīng)當(dāng)適用本準(zhǔn)則關(guān)于其他長期職工福利的有關(guān)規(guī)定。Article 21 An enterprise shall reasonably estimate and recognise employee

48、 benefits payable in respect of termination benefits in compliance with the terms of its employment termination plan. If the termination benefits are expected to be settled wholly before twelve months after the end of the annual reporting period in which the termination benefit is recognised , the e

49、nterprise shall apply the relevant requirements for short-term employee benefits. If the termination benefits are not expected to be settled wholly before twelve months after the end of the annual reporting period the enterprise shall apply the relevant requirements of this Standard for other long-t

50、erm employee benefits.第五章其他長期職工福利chapter5 Other Long-Term Employee Benefits第二十二條企業(yè)向職工提供的其他長期職工福利，符合設(shè)定提存計劃條件的，應(yīng)當(dāng)適用本準(zhǔn)則第十二條關(guān)于設(shè)定提存計劃的有關(guān)規(guī)定進行處理。conditions for classifying as a defined contribution plan , those benefits shall be accounted for inaccordance with the requirements relating to defined contribut

51、ion plan in Article 12 of this Standard.第二十三條除上述第二十二條規(guī)定的情形外，企業(yè)應(yīng)當(dāng)適用本準(zhǔn)則關(guān)于設(shè)定受益計劃的有關(guān)規(guī)定，確認(rèn)和計量其他長期職工福利凈負(fù)債或凈資產(chǎn)。在報告期末，企業(yè)應(yīng)當(dāng)將其他長期職工福利產(chǎn)生的職工薪酬成本確認(rèn)為下列組成部分：ArticIe 23 Except as prescribed in Article 22 , an enterprise shall recognise and measure the net liability or net asset of other long-term employee benefits

52、in accordance with the requirements relating to defined benefit plan of this Standard. At the end of the reporting period , an enterprise shallrecognise the components of cost of employee benefits arising from other long-term employee benefits as the followings:（一）服務(wù)成本。 ( a) service cost.（二）其他長期職工福利

53、凈負(fù)債或凈資產(chǎn)的利息凈額。 ( b ) net interest on the net liability or net assets of other long-term employee benefits（三）重新計量其他長期職工福利凈負(fù)債或凈資產(chǎn)所產(chǎn)生的變動。( c) changes as a result of remeasurement of the net liability or net assets of other long-term employee benefits.為簡化相關(guān)會計處理，上述項目的總凈額應(yīng)計入當(dāng)期損益或相關(guān)資產(chǎn)成本。As a practical exped

54、ient , the net total of the a foresaid amounts shall be recognised in profit orloss for the current period or included in the cost of a relevant asset 10第二十四條長期殘疾福利水平取決于職工提供服務(wù)期間長短的，企業(yè)應(yīng)當(dāng)在職工提供服務(wù)的期間確認(rèn)應(yīng)付長期殘疾福利義務(wù)，計量時應(yīng)當(dāng)考慮長期殘疾福利支付的可能性和預(yù)期支付的期限；長期殘疾福利與職工提供服務(wù)期間長短無關(guān)的，企業(yè)應(yīng)當(dāng)在導(dǎo)致職工長期殘疾的事件發(fā)生的當(dāng)期確認(rèn)應(yīng)付長期殘疾福利義務(wù)。In measuring that obligation, the ente甲rise shall consider the probability thatpayment will be requi