第六章,剩余权益论对现行会计理论与实务的指导意义。
Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.
净权益不仅是会计理论和实践中一个很重要的基本概念,而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
第四章从现行会计的权益理论中存在的问题入手,研究了人力资本权益的确立和人力资本权益分配等问题。
We start with the problems existing in equity theory of present accounting in chapter four. Then we study some problems such as establishment and distribution of human capital equity.
本文从人力资源会计理论出发,对劳动者权益进行分析,具体阐明了两种主要的劳动者权益分配方式:劳动分红和经营者年薪。
From the view of Human Resource Accounting, the author analyses the laborer's equity and states two main modes about laborer's equity: labor bonus and operators' annual salary.
首先,从理论上对人力资源权益会计制度进行设计。
First, the Human Recourses' Equity Accounting system is designed theoretically.
首先,从理论上对人力资源权益会计制度进行设计。
First, the Human Recourses' Equity Accounting system is designed theoretically.
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