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1、外文翻译humanresourcesCostAccountingThemeaningofhumanresourcecosts.AmericanAccountingAssociationbelievesthat“costispaidforacertainpurpose(orthepossiblecosts)withthevalueofthecurrencydeterminedtosacrifice”.Theextensionofthisdefinitionquiteextensive,farbeyondthescopeoftheconceptof
2、productcost.Humanresourcecostsarethebroadandnarrowsense,thebroadhumanresourcecosts,includingworkersemployedbybusinessesinordertodeveloptheirownworkbeforetheabilitytospendthecostof(pre-employmentlaborcosts)andenterprisesinstaffrecruitmentandtraining,humanresourcesdevelopment,
3、andsospentthecost(afterthecostoflaboremployed);narrowsenserefersonlytothehumanresourcecostlaborforceemployedincosts,butalsoofhumanresourcesCostAccountingtobetheobjectofstudy,whichusedhistoricalcostpricing,enterpriseinvestmentinhumanresourcesaccountingbasis.Pre-employmentcost
4、oflaborisoftendifficulttousehistoricalcostpricing,whichconstitutethebasisofenterprise'shumanassets,oftenwiththeevaluationmethodstodeterminetheirreplacementvalue.Inhumanresources,accounting,traditionalFinancialAccountingisbasedontheincreaseinhumanresourcesaccountingaccounting
5、scontent,thatis,thecorrespondingadditionalaccounts,andanincreaseintheaccountingstatementsofInformationthedisclosureofhumanresourcesindicators.Inthecapitaloftheparts,includingrecruitmentcosts,selectioncosts,trainingfees,Developmentfees,project,credittheregistrationEmployeesus
6、ethecarry-overtotheauthoritiesto“humaninvestment”account,theamountoftheborrower;laborforceemployedinthedirectcostsofthecostafterthepartofimputationinthe“humancost”accountoftheborrower.Costs,thatistobecapitalizedintheeventoftherecruitment,selection,training,Developmentandothe
7、rfees,debit“humanresourcedevelopment”account,andcreditedto“cash”,“rawmaterials”,“meetthewagesandotheraccounts”;employeesofficiallydeliveredtotheauthoritiesuse,carry-overofhumanresourcedevelopmentcosts,debit“humaninvestment”account,andcreditedto“humanresourcedevelopment”accou
8、nts.Strictlyspeaking,humanresourcesCostAccountinginclude:costprediction,cos
