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人力資源成本會(huì)計(jì)外文翻譯(文件)

 

【正文】 源成本會(huì)計(jì)的內(nèi)容包括:成本預(yù)測(cè)、成本決策、成本計(jì)劃、成本控制、成本核算、成本責(zé)任、成本分析、成本考核,其中人力資源的成本核算是人力資源成本會(huì)計(jì)中最基本的內(nèi)容。對(duì)人力資源的會(huì)計(jì)核算,就是在傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)的基礎(chǔ)上增加人力資源會(huì)計(jì)的核算內(nèi)容,即增設(shè)相應(yīng)的帳戶,并在會(huì)計(jì)報(bào)表中增加披露人力資源信息的指標(biāo)。 employees officially delivered to the authorities use, carryover of human resource development costs, debit “human investment” account, and credited to “human resource development” accounts.Strictly speaking, human resources Cost Accounting include: cost prediction, cost decisionmaking, cost planning, cost control, cost accounting, cost responsibility, cost analysis, cost assessment, including human resources, human resources cost accounting cost accounting for the most basic content. Of course, the human resources cost accounting to certain content, such as cost pr
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