摘要
财政部修订后的《企业会计准则第9号——职工薪酬》,将自2014年7月1日起在所有执行企业会计准则的企业范围内施行。本文基于该准则的颁布实施,研究了新准则中职工薪酬的主要变化,同时分析了涉及到变化的职工薪酬的会计处理,在此基础上探讨了新准则对企业产生的影响。
Chinaˊs Finance Ministry has amended the 9th Enterprise Accounting Criterion which is about employeesˊwage at 2014. The new criterion has been executed since 1th July at all economies which are applicable for it. The paper studied the main changes of employeesˊwage towards the new criterion,and then analyzed the suitable accounting processes. Based on that,we have discussed the influences come from the new criterion implementation of company.
出处
《枣庄学院学报》
2015年第4期105-108,共4页
Journal of Zaozhuang University
关键词
新会计准则
职工薪酬
准则变化
会计处理
New Accounting Criterion
Employeesˊwage
Changes of criterion
Accounting processes
