第二部分是人力资源成本会计的相关核算内容。
The second part introduced the relevant check contents of the human resource cost accounting.
我国财务报表中的“财务费用”是一个综合性科目，核算内容涉及多种会计业务。
Financial expenses accounting is a comprehensive one on Chinese financial statements and accounts for several kinds of transactions.
方法：完善成本核算体系，主要在核算内容、核算单位和核算形式三方面具体实施。
Methods: To perfect cost accounting system, accounting content, unit and form should be pay attention.
新经济时代对我国会计目标、会计假设、会计计量和确认、会计核算内容、会计报告及会计教育产生深刻影响。
New economy times brings profound influence for accounting object, accounting presuming, measure and confirmation of accounting, accounting settlement contents, accounting statement and education.
加入WTO后，我国的会计环境将发生很大的变化，会计业面临规范体系不完善、处理风险加大、核算内容增加等挑战。
The WTO affiliation has brought about great changes in Chinese accounting conditions, especially the challenges to in terms of regulation system, operational risks and financial proctice, etc.
随着我国银行商业化进程的加快，银行会计工作发生了历史性的变化，各种新的会计业务不断产生，会计核算内容不断扩展。
As China's commercial Banks to accelerate the process of bank accounting work has undergone a historic change, of new accounting operations continuously produce, accounting content continue to grow.
本文从物流的基本概念入手，分析了物流成本会计的研究对象，物流成本会计的核算内容，并对物流成本会计的核算方法进行了探讨。
This article analyzes the target of logistic cost accounting and components of logistic cost base on logistic basic concepts, and it proposes the techniques of logistic cost accounting.
不过，证交会规定他们至少要披露，各项收益标准定义，另一个内容，表外业务会计核算。
But the law — the SEC requires that they at least present the standard earnings definitions for all these things Now another — let me just mention off balance sheet accounting.
本文将人力资产定位为财务会计的内容，主要探讨人力资产的计价方法和人力资产核算的方法。
This article taking the manpower property as financial accounting's content, mainly discusses the evaluation method and calculation method of manpower property.
森林资源资产会计核算是资源资产化管理的重要内容。
Business accounting of forest resource assets is the important content of the management of forest resource capitalization.
环境成本作为环境会计的核心内容，只有解决环境成本的核算方法，才能进一步的深化环境会计研究和环境会计方法的推广应用。
Environment cost is the core content of environment accounting. Only by solving the accounting method of environment cost, can be achieved the application of environment accountancy research.
会计核算制度和会计监督制度是会计制度的两大基本内容。
There are two main contents about accounting system, which is Financial accounting System and Accounting Control System.
论述了医院成本核算的必要性和现实性，阐明了医疗成本的经济实质和实现内容。
The article discussed the necessity and reality of cost accounting in hospital and explained the economical essence and main contents of medical cost.
国内外海洋经济的统计核算一直是学术界和政界重视的问题，不同的国家对此问题的测算内容和结果存在较大差异。
The statistical calculation of Marine economy at home and abroad has been an important issue in the academic and political, different countries have great differences in the content and results.
介绍公共卫生机构成本核算的现况及背景，并对成本核算的层次、内容和目的进行了探讨。
This paper introduced some general information and background for cost accounting in public health institutions as well as the contents and purposes of cost accounting.
根据不同的活动内容，利用相关指标采用物量外推和价格指数相结合的方法核算。
According to different activity contents, the combination method of physical extrapolation and price index is applied to account.
论文主要研究内容包括：用水者协会的组建、用水者协会的管理机构与运行、用水者协会的水价核算与确定、用水者协会的资产与水权。
The main contents of the paper include: establishment of WUA, management organization and operation of WUA, water price business accounting and determination of WUA, property and water right of WUA.
会计集中核算作为财政管理体制改革的重要内容，是对会计核算方式的重大变革，也是一种全新的理财模式。
The major content of the reform of financial management system, the centralized accounting system is a great transformation of the accounting mode and a brand-new model of financial matters.
虽然我国的统一会计制度和统一财务制度的内容发生了许多变化，但它们至今仍是我国会计核算规范体系的基本组成部分。
Although the context of uniform accounting system and the uniform financial system have changed a lot, they are still essential composition of the rule of accounting in our country.
本文运用中国卫生总费用的数据，介绍了卫生总费用的概念、内容以及卫生核算的方法。
The concept and the content of total expenditure on health, the method of health account were introduced in this article with the data of total expenditure on health in China.
本文就高校成本核算的内容、会计假设、核算基础、指标体系以及如何构建成本控制系统作了探讨。
The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system.
作为以反映和监督为最基本职能的会计核算，应当把人力资源的确认、计量和核算，作为其重要内容之一。
So it is imperative for accounting, the basic function of which it is to reflect and supervise, to include as its main function the confirmation, calculation and accounting of human resource.
管理会计基本核算系统的内容包括责任会计基本核算系统和经济活动项目会计基本核算系统两个部分。
The content of the bookkeeping system should include two segments: the liability accounting bookkeeping system and economic activity item accounting bookkeeping system.
本文讨论了全成本核算的内容及方法，对实行全成本核算的前提及其作用进行了分析。
The paper discusses the content and methods of the total cost accounting. The precondition and role of the total cost accounting are also analyzed.
本文对奥运会志愿者及其志愿活动做了界定并分类，并奥运会志愿活动价值核算的内容和核算方法进行讨论，详细阐述了北京奥运会志愿活动如何进行行业替代分析。
In this paper, the Olympic volunteers and volunteering activities have defined and classified, and the Olympic volunteer accounting value and the methods of the contents of the discussion elaborated.
本文侧重于讨论ERP软件系统内部的功能方面对成本核算的影响，没有涉及ERP系统之外的管理报告软件系统的内容。
This article focuses on the effect that the inner ERP system functions give to the costing, and no reporting software system out of ERP system are mentioned.
重点讲述资产、负债、净资产、收入和支出等五大项的管理内容及其核算方法；
Tell five large management content of ones , such as assets , debt , net assets , receipts and expenditures , etc. and check and calculate the method especially;
外贸公司的进出口业务会计核算与国内商品流通业务会计核算的内容相近，主要围绕着商品购进、储存、销售三个环节进行。
Accounting system in foreign trade companies is similar to the accounting system in domestic commodity circulation. It evolves around procurement, storage and distribution.
后者研究内容主要包括碳成本与风险管理，以及与企业战略管理会计的连接等，其核心是企业内部碳成本核算、管理与控制。
The latter includes carbon cost and risk management, and connections with strategic management accounting; the core is the internal cost management and control of carbon accounting.
后者研究内容主要包括碳成本与风险管理，以及与企业战略管理会计的连接等，其核心是企业内部碳成本核算、管理与控制。
The latter includes carbon cost and risk management, and connections with strategic management accounting; the core is the internal cost management and control of carbon accounting.
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