我国对人力资源价值核算方法的研究尚处于起步阶段,还没有成型的理论系统。
The researching of human resource value accounting means in China is still in a rising moment and without mature theory system.
因此,对人力资源价值的计量要求日益迫切,在我国建立一套科学、完整的人力资源价值核算体系已势在必行。
Therefore, the demand of such measurement is urgent. To construct a set of scientific and complete system of human resource measurement is being imperative.
我们以地产价值、地租、边际效用价值等理论作为喀斯特旅游资源的价值核算的理论基础。
We use land value, land rent, boundary avail value etc as the basic theories to count the value of karst tourist resources.
矿业权价值成为矿山企业重要的资源资产,直接影响着企业的会计核算。
The value of mining property becomes the important resource assets which influence accounting in the mining corporation.
旅游资源价值表现为使用价值和非使用价值,可以用市场价格和非市场价格计量方法来核算。
The value of karst tourist resources manifests as use value and non-use value. We can use market price and non-market price to count it.
对自然资源耗减价值的核算范围、核算原理、核算方法及环境污染损失价值时间长度的确定进行了论述。
This paper briefly discussed the accounting area, accounting basics, accounting methods of natural resource and the time for determining volume of environmental pollution.
此方法首先分别核算人力资源的交换价值和剩余价值,然后将二者相加,以其总和反映企业所拥有的人力资源总价值;
The first step of the new method is calculating of the exchange value and surplus value respectively, then the added amount of this two value is the value of human resource.
从会计要素的角度论述了森林资源的资产属性及其成为会计核算对象的条件,提出当森林资源的价值可以用货币计量并能为某利益主体所拥有时,则具备资产属性的观点;
The authors give analysis to the capital attribute of the forest resource from the angle of the accounting, and put forward reasonable point of view about the value of the forest resource.
传统会计没有单独核算人力资源成本和价值,财务报告也未披露人力资源方面的信息。
However, traditional accounting does NCT separately take into account the cost and value of human resource, nor does a financial report reveal information concerning human resource.
探讨关中地区达到合理水价(成本核算水价加水资源自身价值量)时,不同用水部门价格杠杆调整水资源配置方案。
Discuss the project of adjusting water resources configuration with the price lever in different departments as the reasonable water price is established in Guanzhong area.
土地资源价值不应核算在效益价值内,否则也会形成重复计算。
The value of soil resources shouldn't be included in beneficial value, or else it also would be calculated repeatedly.
环境资源价值计量是环境会计核算的主要方面。
The measurements of environmental resource value is main aspect of environmental accounting.
环境资源价值计量是环境会计核算的主要方面。
The measurements of environmental resource value is main aspect of environmental accounting.
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