外文翻譯---對(duì)人力資源會(huì)計(jì)核算的探討-人力資源-文庫(kù)吧資料
2025-05-22 09:57本頁(yè)面
【正文】 management the two systems of accounting. Both classifications are related to the classification of modern accounting methods are different. We can plan their human resources will be divided into interrelated and each has its characteristics of human resource financial accounting, human resources cost accounting, human resources management, accounting three branches, corresponding to their content, and vested in the traditional financial accounting, cost accounting, management accounting, the traditional accounting disciplines enriched. The traditional financial accounting, cost accounting, management accounting to increase human resources, accounting content, can still be content and methods through the crosscutting and drawing, to maintain the link between them so that the whole accounting system to maintain its integrity and unity of sex. 2, Human Resources Financial Accounting In human resources, accounting, traditional Financial Accounting is based on the increase in human resources accounting accountings content, that is, the corresponding additional accounts, and an increase in the accounting statements of Information the disclosure of human resources indicators (project). 1. Account Settings. According to the requirements of human resource accounting is required the following additional accounts: ① 39。s equity + workers rights39。 accounting system as a whole, accounting for all the objects, then the accounting identity should be changed to39。. Such as the Human Resource Accounting together with traditional accounting, the 39。, then the human resource accounting accountings identities for the 39。 to be capitalized, it is similar in nature to the deferred assets should be amortized over the expected useful life to benefit. Human capital is human capital that corresponds to the concept of ownership in the enterprise on behalf of the labor force the formation of sources of funding, it is meant to recognize the establishment of economic organizations working in its rightful place. We can human capital called 39。 as a symbol of corporate workers to future earnings as p Art of human resources generated by the present value as a valuation measure, which is similar in nature intangible assets, but its value is not a result of the use of the amortization. Enterprises in the employee recruitment, testing, hiring and training, human resource development, investment, should be used as 39。. 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。, the source in the form of39。 Of Human Resources of Accounting Human Resource Accounting in the use of economics, organizational behavior, based on principles from Human Resource Management with the traditional accounting bined with each other and mutual peration of the formation of
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