The human resource accounting mainly includes the confirming and calculating of its cost and value. The human resource cost includes human resource history cost and human resource replacement cost.
人力资源会计主要包括人力资源成本和人力资源价值两方面的确认与计量，人力资源成本包括人力资源历史成本和人力资源重置成本；
The difference between the current replacement cost of a company's inventory and the LIFO cost shown in the accounting records.
后进先出准备是一个公司存货的当期重置成本与会计账簿中按后进先出法显示的存货成本之间的差异。
The difference between the current replacement cost of a company's inventory and the LIFO cost shown in the accounting records.
后进先出准备是一个公司存货的当期重置成本与会计账簿中按后进先出法显示的存货成本之间的差异。
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