人力資源成本會計外文翻譯

1、.外文翻譯human resources Cost AccountingThe meaning of human resource costs. American Accounting Association believes that “cost is paid for a certain purpose (or the possible costs) with the value of the currency determined to sacrifice”. The extension of this definition quite extensive, far beyond the

2、 scope of the concept of product cost. Human resource costs are the broad and narrow sense, the broad human resource costs, including workers employed by businesses in order to develop their own work before the ability to spend the cost of (pre-employment labor costs) and enterprises in staff recrui

3、tment and training, human resources development, and so spent the cost (after the cost of labor employed);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, ente

4、rprise investment in human resources accounting basis. Pre-employment cost of labor is often difficult to use historical cost pricing, which constitute the basis of enterprise's human assets, often with the evaluation methods to determine their replacement value. In human resources, accounting,

5、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.In the capital of the parts, including

6、 recruitment costs, selection costs, training fees, Development fees, project, credit the registration Employees use the carry-over to the authorities to “human investment” account, the amount of the borrower; labor force employed in the direct costs of the cost after the part of imputation in the “

7、human cost” account of the borrower. Costs, that is to be capitalized in the event of the recruitment, selection, training, Development and other fees, debit “human resource development” account, and credited to “cash”, “raw materials”, “meet the wages and other accounts”; employees officially deliv

8、ered to the authorities use, carry-over of human resource development costs, debit “human investment” account, and credited to “human resource development” accounts.Strictly speaking, human resources Cost Accounting include: cost prediction, cost decision-making, cost planning, cost control, cost ac

9、counting, cost responsibility, cost analysis, cost assessment, including human resources, human resources cost accounting cost accounting for the most basic content. Of course, the human resources cost accounting to certain content, such as cost projections, cost decision-making, cost responsibility

10、 and cost assessment can also be attributed to Human Resource Management accounting.中文譯文：人力資源成本會計人力資源成本的涵義。美國會計學(xué)會認(rèn)為，“成本是為了一定目的而付出的（或可能付出的）用貨幣測定的價值犧牲”這個定義的外延相當(dāng)廣泛，遠(yuǎn)遠(yuǎn)超出了產(chǎn)品成本概念的范圍。人力資源成本有廣義和狹義之分，廣義的人力資源成本包括勞動者被企業(yè)雇傭之前為了培養(yǎng)自身的勞動能力所花的代價（勞動力受雇前成本）和企業(yè)在員工的招聘與培訓(xùn)、人力資源開發(fā)等方面所花的代價（勞動力受雇后成本）；狹義的人力資源成本僅指勞動力受雇后的成本，也是人

11、力資源成本會計要研究的對象，它可用歷史成本計價，是企業(yè)核算人力投資的基礎(chǔ)。勞動力受雇前的成本往往很難用歷史成本計價，它是構(gòu)成企業(yè)人力資產(chǎn)的基礎(chǔ)，常常用評估的方法確定其重置價值。對人力資源的會計核算，就是在傳統(tǒng)的財務(wù)會計的基礎(chǔ)上增加人力資源會計的核算內(nèi)容，即增設(shè)相應(yīng)的帳戶，并在會計報表中增加披露人力資源信息的指標(biāo)。人力資源成本會計的方法和程序。設(shè)置成本計算帳戶，即“人力資源開發(fā)”帳戶，該帳戶的借方歸集勞動力受雇后其成本應(yīng)予資本化的部分，包括招聘費、選拔費、培訓(xùn)費、開發(fā)費等項目，貸方登記雇員交給有關(guān)部門使用時結(jié)轉(zhuǎn)到“人力投資”帳戶借方的金額；勞動力受雇后其成本直接費用化的部分歸集在“人力費用”帳戶的借方。成本計算，即在發(fā)生應(yīng)予資本化的招聘、選拔、培訓(xùn)、開發(fā)等費用時，借記“人力資源開發(fā)”帳戶，貸記“現(xiàn)金”、“原材料”、“應(yīng)付工資”等帳戶；雇員正式交付給有關(guān)部門使