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1、外文翻译humanresourcesCostAccountingThemeaningofhumanresourcecosts.AmericanAccountingAssociationbelievesthat“costispaidforacertainpurpose(orthepossiblecosts)withthevalueofthecurrencydeterminedtosacrifice”.Theextensionofthisdefinitionquiteextensive,farbeyondthescopeoftheconceptofproductcost.Humanre
2、sourcecostsarethebroadandnarrowsense,thebroadhumanresourcecosts,includingworkersemployedbybusinessesinordertodeveloptheirownworkbeforetheabilitytospendthecostof(pre-employmentlaborcosts)andenterprisesinstaffrecruitmentandtraining,humanresourcesdevelopment,andsospentthecost(afterthecostoflabore
3、mployed);narrowsenserefersonlytothehumanresourcecostlaborforceemployedincosts,butalsoofhumanresourcesCostAccountingtobetheobjectofstudy,whichusedhistoricalcostpricing,enterpriseinvestmentinhumanresourcesaccountingbasis.Pre-employmentcostoflaborisoftendifficulttousehistoricalcostpricing,whichco
4、nstitutethebasisofenterprise'shumanassets,oftenwiththeevaluationmethodstodeterminetheirreplacementvalue.Inhumanresources,accounting,traditionalFinancialAccountingisbasedontheincreaseinhumanresourcesaccountingaccountingscontent,thatis,thecorrespondingadditionalaccounts,andanincreaseintheaccount
5、ingstatementsofInformationthedisclosureofhumanresourcesindicators.Inthecapitaloftheparts,includingrecruitmentcosts,selectioncosts,trainingfees,Developmentfees,project,credittheregistrationEmployeesusethecarry-overtotheauthoritiesto“humaninvestment”account,theamountoftheborrower;laborforceemplo
6、yedinthedirectcostsofthecostafterthepartofimputationinthe“humancost”accountoftheborrower.Costs,thatistobecapitalizedintheeventoftherecruitment,selection,training,Developmentandotherfees,debit“humanresourcedevelopment”account,andcreditedto“cash”,“rawmaterials”,“meetthewagesandotheraccounts”;emp
7、loyeesofficiallydeliveredtotheauthoritiesuse,carry-overofhumanresourcedevelopmentcosts,debit“humaninvestment”account,andcreditedto“humanresourcedevelopment”accounts.Strictlyspeaking,humanresourcesCostAccountinginclude:costprediction,cos
