人力資源成本會(huì)計(jì)外文翻譯-預(yù)覽頁
【正文】 ability to spend the cost of (preemployment labor costs) and enterprises in staff recruitment and training, human resources development, and so spent the cost (after the cost of labor employed)。 labor force employed in the direct costs of the cost after the part of imputation in the “human cost” account of the borrower. Costs, that is to be capitalized in the event of the recruitment, selection, training, Development and other fees, debit “human resource development” account, and credited to “cash”, “raw materials”, “meet the wages and other accounts”。勞動(dòng)力受雇前的成本往往很難用歷史成本計(jì)價(jià)，它是構(gòu)成企業(yè)人力資產(chǎn)的基礎(chǔ)，常常用評(píng)估的方法確定其重置價(jià)值。成本計(jì)算，即在發(fā)生應(yīng)予資本化的招聘、選拔、培訓(xùn)、開發(fā)等費(fèi)用時(shí)，借記“人力資源開發(fā)”帳戶，貸記“現(xiàn)金”、“原材料”、“應(yīng)付工資”等帳戶；雇員正式交付給有關(guān)部門使用時(shí)，結(jié)轉(zhuǎn)人力資源開發(fā)成本，借記“人力投資”帳戶，貸記“人力資源開發(fā)”帳
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