人力资源会计运行，除了要有完善的人力资源会计的确认、计量、记录和报告等理论内核，还要有环境条件的支持。
It is needed to operate human resource accounting, not only theories on accounting recognizing, measuring, recording and reporting, but also the support of environment.
在会计核算诸环节中，会计要素的确认与计量成为会计理论及实务中的重点和难点。
In many business accounting sectors, the confirmation and quantification of the accounting's essential factors will become the focal and difficult point in the accounting theories and practices.
本文探讨了资产证券化的会计确认、计量和披露的有关理论。
The paper discusses the theory of accounting recognition, measurement and disclosure for asset securitization.
应在传统会计及国外、国内学术界对环境成本确认的比较研究基础上，对环境成本进行合理界定，并建立环境成本的计量方法，为企业进行环境治理决策提供理论基础和方法。
On the basis of comparison, this paper recognizes the concept and content of environmental costs, and builds up the means of measuring them for decision on treating environmental pollution.
应在传统会计及国外、国内学术界对环境成本确认的比较研究基础上，对环境成本进行合理界定，并建立环境成本的计量方法，为企业进行环境治理决策提供理论基础和方法。
On the basis of comparison, this paper recognizes the concept and content of environmental costs, and builds up the means of measuring them for decision on treating environmental pollution.
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