职工薪酬几项特殊业务的会计处理

Accounting treatments for special employee compensation services

非货币性职工薪酬、带薪缺勤和职工内退等涉及薪酬事项，属于职工薪酬中的特殊业务，新准则及其应用指南中对这些特殊业务的会计处理涉及很少，其中职工内退则未曾涉及。本文以新准则及其应用指南规定的原则为依据，结合相关法律、法规和笔者实践，介绍这些特殊业务的会计处理方法。

Special service of employee compensation includes non-monetary employee compensation, compensated absences and informal retirement compensation etc. The accounting treatments of these special services are rarely discussed or not mentioned in new accounting standards and the guide to accounting standards. This paper discusses these special service accounting treatments in accordance with the standards, regulation of relevant law and rules, and actual practice.