【文章內(nèi)容簡介】
ces indicators.In the capital of the parts, including recruitment costs, selection costs, training fees, Development fees, project, credit the registration Employees use the carryover to the authorities to “human investment” account, the amount of the borrower。 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”。 employees officially delivered to the authorities use, carryover of human resource development