足球運(yùn)動(dòng)員人力資本作為資產(chǎn)計(jì)量的關(guān)鍵因素的案例研究外文翻譯(存儲(chǔ)版)
【正文】 是保密的。因此，鑒于所有的球員可以在適當(dāng)?shù)膬r(jià)格變賣的這個(gè)理念，如果經(jīng)理以他的市場(chǎng)經(jīng)驗(yàn)認(rèn)為無法收回球員的賬面價(jià)值，那么在適當(dāng)?shù)貢r(shí)候會(huì)選擇交易掉球員。000 1950 2624 88 1683 308 1375 在實(shí)際操作中，每個(gè)球員的注冊(cè)費(fèi)用將以他的合同為周期進(jìn)行攤銷，但事實(shí)上，球員注冊(cè)費(fèi)用的攤銷將會(huì)超過他的合同周期，從他加入俱樂部開始直到離開，如同會(huì)計(jì)準(zhǔn)則 12，第 18 段建議的那樣定期的審查和確認(rèn)資產(chǎn)的有效期（會(huì)計(jì)協(xié)會(huì)， 1987）。 歷史成本法 三個(gè)蘇格蘭俱樂部，凱爾特人、赫斯和格拉斯哥流浪者俱樂部確定他們的球員的價(jià)值是通過俱樂部為球員注冊(cè)和轉(zhuǎn)會(huì)市場(chǎng)上的所花的費(fèi)用。 估值方法 在已經(jīng)定義和確認(rèn)的情況下，下一步需要考慮的是 如何在估計(jì)這些資產(chǎn)在資產(chǎn)負(fù)債表中的價(jià)值并且確保估值方法的可靠性。這一方面的困難在于定義和確任，通常被采用的測(cè)試無形資產(chǎn)的要求和英國會(huì)計(jì)委員會(huì)的關(guān)于資產(chǎn)定義以及確認(rèn)的準(zhǔn)則相違背。這個(gè)轉(zhuǎn)會(huì)政策的歷史根源可以追溯到 1885 年英格蘭職業(yè)足球協(xié)會(huì)的一條準(zhǔn)則，該準(zhǔn)則規(guī)定協(xié)會(huì)的俱樂部每年都必須為球員注冊(cè)。在這方面當(dāng)代的研究已經(jīng)展開（例如 莫羅， 1992 年， 1995 年；德勤羅斯， 1992 年， 1993 年，1994 年），但更多的研究還是在以前的成果（多賓斯和特拉塞爾， 1975），一些提到足球俱樂部融資反面的問題（坦普爾， 1991），或者提到了一些更加專業(yè)的方面，例如，將俱樂部的球員交易政策作為一種資產(chǎn)投資或者交易市場(chǎng)的操作以及交 易對(duì)球員的影響（斯隆， 1969。 Theeke, 1989). A significant weakness of this particular salary model is that it ignores the time value of money. A more advanced earnings multiplier model is used in the Netherlands by the Royal Dutch Football Association, whereby the potential transfer sum (gross annual salary multiplied by a factor dependent on age and salary) is multiplied by a prudence factor of (Brummans and Langendijk, 1995). This method is similar to the adjusted discounted future salaries approach proposed by Hermanson (1964). Although it is an attempt to deal with the requirement to discount future earnings, the use of an apparently randomly generated figure of adds little credibility to the resultant balance sheet values. Source: Stephen Morrow, (1996) Football Players as Human Assets. Measurement as the Critical Factor in Asset Recognition: A Case Study Investigation, Journal of Human Resource Costing amp。s earnings and a multiplier factor based on his age at the end of his contract (UEFA, 1992, Article 3), as used in practice by the clubs referred to above. As the exercise was carried out retrospectively a player39。000 163。 Moorhouse, 1992). Human resource accounting since the 196039。本科畢業(yè)論文（設(shè)計(jì)） 外 文 翻 譯 原文 ： Football Players as Human Assets. Measurement as the Critical Factor in Asset Recognition: A Case Study Investigation The system, he [Charlie Sear, PFA Secretary 1898] continued, caused players to 39。 Stewart, 1986。 valuation model (Method 3) in this case involves capitalizing the players at a value provided jointly by the Chairman and Manager. An independent multiple player evaluation model (Method 4), involves various informed and knowledgeable sources providing a value for the players of the club in question. This model is based on a model set out by Ogan (1977) for valuing US professional sports teams. HISTORICAL COST: METHOD Three Scottish clubs, Celtic, Heart of Midlothian and Rangers capitalize those players bought by the club on the transfer market at their cost of registration in their accounts. A survey of English clubs identified four clubs also following this accounting treatment (Touche Ross, 1994, ). The corresponding 1993 survey concluded that mercial logic supports a historical cost capitalization approach, given the value of current transfers and player squads (Touche Ross, 1993, ). Table I sets out the information that would be recorded for the case study club under this method: Table1. FIRST TEAM SQUAD HISTORICAL COST AT YEAR END 1993 COST OF REGISTRATION RESIDUAL VALUE PER UEFA COEFFICIENT FACTOR AMORTISATION CHARGE 1993 NET BOOK VALUE WRITE DOWN TO NET REALISABLE VALUE YEAR END BALANCE SHEET VALUE 163。s cost of registration has been amortized over the period since he
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