在现代企业的运营中，职工薪酬是一项重要的财务支出，也是企业与员工之间关系的重要纽带。为了规范企业职工薪酬的确认、计量和相关信息的披露，《企业会计准则第9号——职工薪酬》应运而生。以下为该准则的中文原文及其对应的英文翻译。

中文原文：

企业会计准则第9号——职工薪酬

第一章 总则

第一条 为了规范企业职工薪酬的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。

第二条 本准则所称职工，是指与企业订立劳动合同的所有人员，含全职、兼职和临时职工；也包括虽未与企业订立劳动合同但由企业正式任命的人员，如董事会成员、监事会成员等。

第三条 本准则适用于企业因职工提供服务而给予的各种形式的报酬和其他相关支出。

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英文翻译：

Accounting Standards for Business Enterprises No. 9 — Employee Benefits

Chapter I General Provisions

Article 1 In order to standardize the recognition, measurement and related disclosures of employee benefits provided by enterprises, this standard is formulated in accordance with the Basic Standards of Accounting Standards for Business Enterprises.

Article 2 The term "employee" as used in this standard refers to all personnel who have entered into labor contracts with the enterprise, including full-time, part-time and temporary employees; it also includes those who have not entered into labor contracts with the enterprise but have been formally appointed by the enterprise, such as board members, supervisory board members, etc.

Article 3 This standard applies to various forms of remuneration and other related expenditures provided by enterprises to employees in exchange for services rendered.

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以上仅为部分内容的中英文对照展示。《企业会计准则第9号——职工薪酬》全面覆盖了职工薪酬的范围、分类、计量方法以及信息披露的要求，为企业在处理职工薪酬相关事务时提供了明确的指导原则。通过遵循这一准则，企业能够更准确地反映其财务状况和经营成果，同时也保障了员工权益，促进了企业与员工之间的和谐发展。