一、工资薪金支出会计准则规定,职工薪酬是指企业为获得职工提供的服务而给与各种形式的报酬以及其他相关支出。企业应当在职工为其提供服务的会计期间,将应付的职工薪酬确认为负债,除因解除与职工的劳动关系给与的补偿外,应当根据职工提供服务的收益对象,分别情况处理。 I. Wages and salaries The accounting standards stipulate that employees’ salaries and remunerations refer to various forms of remuneration and other related expenses that an enterprise provides to employees for providing services. During the accounting period in which the staff and workers provide services to the enterprise, the enterprise shall confirm the employee compensation payable as liabilities except for the compensation given to relieve the labor relationship with the staff and workers, and shall handle the cases separately according to the beneficiaries of the services provided by the staff and workers.