外文翻译---对人力资源会计核算的探讨-人力资源(编辑修改稿)

外文翻译---对人力资源会计核算的探讨-人力资源(编辑修改稿)内容摘要：

st, equity pensation is a dividend (or dividends), the pensation is wage labor rights. Human resources accounting in accordance with its accounting classification of the object, the accounting profession have different understanding. Eric believes that human resource accounting is divided into the cost of human resources, accounting and human resources value accounting the two systems。 There are some wellknown accounting academics believe that human resource accounting can be divided into human resources, Financial Accounting and human resources 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。 human assets39。 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。 s overall quality and its role in the organization, and so on, using scientific methods for evaluation. As a simple labor and labor plicated labor, physical and mental work the points, in order to reflect the quality of human assets, the account should be working the 39。 level39。 is set. ② 39。 human capital39。 account, an account that labor rights categories used to account for changes in corporate change labor rights, the lender registered increase in the number of labor rights, labor rights and interests of the borrower to reduce the registration number of the balance in credit. The account should be a specific set worker. ③ 39。 human investment39。 account, an asset type Account, is。