外文翻譯---對(duì)人力資源會(huì)計(jì)核算的探討-人力資源(參考版)
2025-05-17 09:57本頁(yè)面
【正文】 human resource development39。human investment39。 and other accounts。, 39。, 39。 account, and credited to 39。 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。 labor force employed in the direct costs of the cost after the part of imputation in the 39。human investment39。 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。cost is paid for a certain purpose (or the possible costs) with the value of the currency determined to sacrifice39。operating profit39。management costs39。Human cost39。human cost39。profits this year39。human investment39。human cost39。 and other accounts。 account (the capital of the part), loanto 39。 account, the direct costs of the part, debit 39。 section). ⑤ enterprises investment in human resources, the debit 39。 account (the account structure is shown in 39。 account, and credited to 39。 account. ④ When the cost of carryover of human resources development, debit 39。 account, and credited to 39。 account. ③ When the employee is dismissed after the price of a debit should be assessed 39。 account, and credited to 39。 account. On the contrary, be regarded as the opposite of the entries. ② If the termination of liquidation of business shall be the day of reckoning the original value of the book, debit 39。 account, and credited to 39。 and the authenticity of financial statements, such as the evaluation value is greater than the original account face value should be the difference, debit 39。 human resource assessment by the agency to reassess the value of human resources in order to ensure 39。 yearend, enterprise should carry out its human resources 39。 account。 account, and credited to 39。 account assigned to the associated accounting and cost accounts. 2. Accounting treatment. ① If enterprises do not have records of human resources, human resources assessment agencies should be based on the assessment results, debit 39。 while the use of wage labor costs, should be in the 39。management fees39。 this annual profits39。human costs39。human investment39。human capital39。level39。 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。 There are some wellknown accounting academics believe that human resource accounting can be divided into human resources, Financial Accounting and human resources
畢業(yè)設(shè)計(jì)相關(guān)推薦
鄂ICP備17016276號(hào)-1