第二部分是房地产开发企业特殊资产的会计问题。

The second part is the accounting problems on special assets of the real estate development enterprises.

youdao

人力资源(主要指高级人力资源)应该确认为企业的一项特殊资产。

Human resources (mainly the advanced human resources) should be confirmed as a kind of special asset in the enterprises.

youdao

知识资本是企业内部以知识为基础、可以创造竞争优势的一种特殊资产。

Intellectual capital is a special asset owned by the company, which can create competitive advantage.

youdao

With the government expected return, we want to make that expected return as a fourth asset-- rf we could call it r4 but I'll call it rf-- it's a special asset.

根据政府的期望收益率，我们将其作为第四种资产-,可以称之为r4，我们写成-,这是个特殊的资产。

耶鲁公开课 - 金融市场课程节选