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<p>?？谧詴嫀熍嘤柊?，注會網課推薦中華，非常知名的會計網校。</p><p>注會《會計》備考資料：職工薪酬的概念及范圍</p><p>知識點：職工薪酬的概念及范圍</p><p>職工薪酬，是指企業為獲得職工提供的服務或解除勞動關系而給予的各種形式的報酬或補償。企業提供給職工配偶、子女、受瞻養人、己故員工遺屬及其他受益人等的福利，也屬于職工薪酬。</p><p>職工薪酬主要包括短期薪酬、離職后福利、辭退福利和其他長期職工福利。</p><p>1.短期薪酬</p><p>短期薪酬，是指企業預期在職工提供相關服務的年度報告期間結束后十二個月內將全部予以支付的職工薪酬，因解除與職工的勞動關系給予的補償除外。因解除與職工的勞動關系給予的補償屬于辭退福利的范疇。短期薪酬主要包括：</p><p>（1）職工工資、獎金、津貼和補貼。</p><p>（2）職工福利費</p><p>（3）醫療保險費、工傷保險費和生育保險費等社會保險費。</p><p>【提示】為職工繳納的養老、失業保險調整至離職后福利中。</p><p>（4）住房公積金。</p><p>（5）工會經費和職工教育經費。</p><p>（6）短期帶薪缺勤，是指職工雖然缺勤但企業仍向其支付報酬的安排，包括年休假、病假、婚假、產假、喪假、探親假等。長期帶薪缺勤屬于其他長期職工福利。</p><p>（7）短期利潤分享計劃，是指因職工提供服務而與職工達成的基于利潤或其他經營成果提供薪酬的協議。長期利潤分享計劃屬于其他長期職工福利。</p><p>（8）其他短期薪酬，是指除上述薪酬以外的其他為獲得職工提供的服務而給予的短期薪酬。</p><p>2.離職后福利</p><p>離職后福利，是指企業為獲得職工提供的服務而在職工退休或與企業解除勞動關系后，提供的各種形式的報酬和福利，屬于短期薪酬和辭退福利的除外。</p><p>3.辭退福利</p><p>辭退福利，是指企業在職工勞動合同到期之前解除與職工的勞動關系，或者為鼓勵職工自愿接受裁減而給予職工的補償。</p><p>4.其他長期職工福利</p><p>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、長期殘疾福利、長期利潤分享計劃等。</p><p>企業應當在職工為其提供服務的會計期間，將實際發生的短期薪酬確認為負債，并計入當期損益，其他相關會計準則要求或允許計入資產成本的除外。</p><p>以上就是關于?？谧詴嫀熍嘤柊嗟脑敿毥榻B，更多與注冊會計師培訓有關的內容，請繼續關注數豆子。</p> 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