對人力資源會計核算的探討外文翻譯-人力資源-資料下載頁
2025-01-19 10:43本頁面
【導(dǎo)讀】學(xué)與傳統(tǒng)會計學(xué)相互結(jié)合，相互滲透所形成的一類專門會計知識。的一個信息系統(tǒng)，是會計信息系統(tǒng)的一個子系統(tǒng)。量與勞動力人口質(zhì)量兩者的綜合。人力資源會計核算的對象是人力資源，就某個。未來的經(jīng)濟利益。人力資產(chǎn)是以“人”成為企業(yè)的勞動者為標(biāo)志，以未來收益中。價值不因使用而攤銷。預(yù)計受益年限內(nèi)攤銷。人力資本是與人力資產(chǎn)相對應(yīng)的概念，代表勞動力的所有。對人力資源會計按其核算對象的分類，會計界也有不同的認(rèn)識。資源管理會計兩大體系。持其完整性和統(tǒng)一性。根據(jù)人力資源會計核算的要求，需增設(shè)以下幾個帳戶：。登記勞動者權(quán)益的減少數(shù)，其余額在貸方。該帳戶應(yīng)按具體的勞動者設(shè)置明細分。需要說明的是，人力費用是勞。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。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(biāo)項目。力費用”帳戶的借方。②成本計算，即在發(fā)生應(yīng)予資本化的招聘、選拔、培訓(xùn)、
【正文】 d, carryover of human cost, the debit 39。profits this year39。 account, and credited to 39。human cost39。 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。Human cost39。 items should be listed in the ine statement of the 39。management costs39。 under the project, as the 39。operating profit39。 projects deduction. Third, human resources Cost Accounting 1. The meaning of human resource costs. American Accounting Association believes that 39。cost is paid for a certain purpose (or the possible costs) with the value of the currency determined to sacrifice39。. 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)。 narrow sense refers only to the human resource cost labor force employed in costs, but also of human resources Cost Accounting to be the object of study, which used historical cost pricing, enterprise investment in human resources accounting basis. Preemployment cost of labor is often difficult to use historical cost pricing, which constitute the basis of enterprise39。s human assets, often with the evaluation methods to determine their replacement value. 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 39。human investment39。 account, the amount of the borrower。 labor force employed in the direct costs of the cost after the part of imputation in the 39。human cost39。 account of the borrower. ② costs, that is to be capitalized in the event of the recruitment, selection, training, Development and other fees, debit 39。human resource development39。 account, and credited to 39。cash39。, 39。raw materials39。, 39。meet the wages39。 and other accounts。 employees officially delivered to the authorities use, carryover of human resource development costs, debit 39。human investment39。 account, and credited to 39。human resource development39。 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 projections, cost decisionmaking, cost responsibility and cost assessment can also be attributed to Human Resource Management accounting.
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