外文翻譯---對人力資源會計核算的探討-人力資源-免費閱讀
【正文】 employees officially delivered to the authorities use, carryover of human resource development costs, debit 39。human resource development39。. The extension of this definition quite extensive, far beyond the scope of the concept of product cost. Human resource costs are the broad and narrow sense, the broad human resource costs, including workers employed by businesses in order to develop their own work before the 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)。 accounts. 3. Accounting statements. Order the disclosure of accounting information of human resources to deal with the traditional indicators of financial statements for making appropriate adjustments. 39。 Amortization of investment in human resources, the Debit 39。Human Resources Cost Accounting39。human capital39。human assets39。human capital39。 account, the amount of the borrower. Because the account settings, traditional Financial Accounting and accounting for the cost of investment in human resourcesrelated accounts (such as 39。 is set. ② 39。 property assets, human assets = the interests of creditors + owner39。human investment39。當然，人力資源成本會計的 某些內(nèi)容，如成本預(yù)測、成本決策、成本責任、成本考核也可以歸于人力資源管理會計。美國會計學會認為，“成本是為了一定目的而付出的（或可能付出的）用貨幣測定的價值犧牲”。③當雇員被解雇后應(yīng)按評估價借記“人力資本”帳戶，貸記“人力資產(chǎn)”帳戶。③“人力投資”帳戶，屬資產(chǎn)類帳戶，用來核算企業(yè)在員工的招 聘與培訓、人力資源開發(fā)等方面的投資及攤銷情況，借方登記企業(yè)對人力資源的投資成本應(yīng)予資本化的部分，貸方登記每期攤銷數(shù)，余額在借方。傳統(tǒng)的財務(wù)會計、成本會計、管理會計增 加人力資源的會計核算內(nèi)容后，仍然可以通過內(nèi)容與方法上的相互交叉和借鑒，來保持它們之間的聯(lián)系，使整個會計系統(tǒng)保持其完整性和統(tǒng)一性。企業(yè)在員工的招聘、測試、錄用與培訓、人力資源開發(fā)等方面的投資，應(yīng)作為“人力投資”予以資本化，它在性質(zhì)上類似遞延資產(chǎn)，應(yīng)在預(yù)計 受益年限內(nèi)攤銷。 一、人力資源會計核算的對象 人力資源是指某個特定人口總體所具有的勞動能力的總和，是勞動力人口數(shù)量與勞動力人口質(zhì)量兩者的綜合。埃里克?弗蘭霍爾茨認為，人力資源會計分為人力資源成本會計和人力資源價值會計兩大體系；國內(nèi)有些知名會計學者認為，人力資源會計可分為人力資源財務(wù)會計和人力資源管理會計兩大體系。由于勞動有簡單勞動和復(fù)雜勞動、體力勞動和腦力勞動之分，為了反映人力資產(chǎn)的質(zhì)量，該帳戶應(yīng)按勞動的“等級”設(shè)置明細分類帳。①如企業(yè)沒有人力資源的記錄，應(yīng)根據(jù)人力資源評估機構(gòu)的評估結(jié)果，借記“人力資產(chǎn)”帳戶，貸記“人力資本”帳戶；當雇員被錄用時，應(yīng)根據(jù)對其評估的價值編制相同的分錄；年終，企業(yè)應(yīng)對其人力資源進行“財產(chǎn)清查”，由人力資源評估機構(gòu)對人力資源重新評估其價值以保證“帳實相符”和會計報表的真實性，如評估價大于原帳面價應(yīng)按差額部分，借記“人力資產(chǎn)”帳戶，貸記“人力資本”帳戶。為了披露人力資源的會計信 息，應(yīng)對傳統(tǒng)的會計報表指標項目進行適當?shù)恼{(diào)整。①設(shè)置成本計算帳戶，即“人力資源開發(fā)”帳戶，該帳戶的借方歸集勞動力受雇后其成本應(yīng)予資本化的部分，包括招聘費、選拔費、培訓費、開發(fā)費等項目，貸方登記雇員交給有關(guān)部門使用時結(jié)轉(zhuǎn)到“人力投資”帳戶借方的金額 ；勞動力受雇后其成本直接費用化的部分歸集在“人力費用”帳戶的借方。. Human assets refer to enterprises owned or controlled by the human can be measured in moary Economic resources, namely, by the use and disposal of human assets for the future of economic organization has brought economic benefits. Human Assets is based on 39。. Such as the Human Resource Accounting together with traditional accounting, the 39。 account, an asset class account, and is used to account for changes in corporate human assets, changes in circumstances, the borrower human assets registered an increase in the number of lenders to reduce the number of registered human assets and its balance in the debit. The valuation of human assets by the authority of human assets evaluation agencies, bined with business each employee or employee39。human costs39。 account as
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