摘要
新会计准则下职工薪酬的定义、内涵、会计处理、信息披露发生了很大的变化,本文将通过实例来解读、比较新准则和以前的会计制度下职工薪酬的不同。
The definition,contents,accounting and information disclosure of the workers' pay un- der the new accounting standard has changed.This article attempts to make a comparison between them and their counterparts under the old and new accounting systems.
出处
《河套学院论坛》
2008年第3期69-71,95,共4页
HETAO COLLEGE FORUM
关键词
职工薪酬
辞退福利
带薪休假
信息披露
workers'pay
dismissal well-fare
paid leave
information disclosure
