首先,从理论上对人力资源权益会计制度进行设计。
First, the Human Recourses' Equity Accounting system is designed theoretically.
尽管劳动者权益会计模式具有独特的优势,但其成本较高。
Although the special superiority of the model of accounting for Labour's benefit, its cost is rather high.
如果我们通过新的制度安排降低劳动者权益会计模式的成本,则该模式将是最佳选择。
If we reduce the cost of the model of accounting for Labour's benefit, then it is the best model to be chosen.
人力资源权益会计是人力资源会计的核心,本文主要从人力资源权益会计方面进行论述。
Human Recourses' Equity Accounting is the core of Human Recourse Accounting, and is mainly discussed in the thesis.
劳动者权益会计是人力资源会计新模式,为维护劳动者权益,必须合理计量人力资产价值。
Labor equities accounting is then ew model of human resource accounting. In order to protect labor's equities, human assets value must be measured reasonably.
现行的财务会计不能向股东提供完整的权益稀释信息。
The current financial accounting cannot supply the shareholder with complete information about equity dilution.
最后,本文还试图从剩余权益论的角度,解释和预测财务会计的目标、会计原则以及财务报表的列示。
Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
会计作为企业经济管理的重要组成部分,在企业权益的整合中具有举足轻重的作用。
As an important component of enterprise management, accounting plays an important part in the integration of the equity of an enterprise.
传统会计利润指标最大的缺陷在于忽略了对权益资本成本的确认和计量。
The most awful defect of traditional accountant profit target lays in neglecting the confirmation and measurement about equity capital cost.
财务会计信息可以分类为:资产,负债,业主权益,收入,费用,净收益(或净损失)。
Financial accounting information is classified into the categories of assets, liabilities, owner's equity, revenues, expenses, and net earnings (or net loss).
新会计制度与现行税法的矛盾表现在资产、负债、所有者权益、收入、成本费用支出等各个方面。
The disagreements between the new accounting system and the present tax law are displayed in the areas of proprietors, proprietor s rights, income, expenditures and cost, etc.
会计等式反映了资产、负债和业主权益之间的关系。
The accounting equation reflects the relationship among assets, liabilities, and owner's equity.
第六章,剩余权益论对现行会计理论与实务的指导意义。
Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.
主要体现在对会计六要素的影响上,即对企业的资产、负债、所有者权益、收入、费用、利润的影响上。
The main factors for accounting are assets, debts, the owner's interests and profits, income, expenses and margins.
股票投资有两种会计核算方法:(1)成本法(2)权益法。
There are two methods of accounting for investments in stock: (1) the cost method and (2) the equity method.
第四章从现行会计的权益理论中存在的问题入手,研究了人力资本权益的确立和人力资本权益分配等问题。
We start with the problems existing in equity theory of present accounting in chapter four. Then we study some problems such as establishment and distribution of human capital equity.
加强和完善内部控制制度,对于保证会计信息质量,保护投资者合法权益,具有非常重要的意义。
Strengthening and perfecting of internal control is of great importance for guarantee of quality of financing information and protection of investors' legal rights.
净权益不仅是会计理论和实践中一个很重要的基本概念,而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
正是在业主权益这一领域,出现了公司会计与独资或合伙会计之间的不同。
It is in the area of owners' equity that differences arise between accounting for a corporation and accounting for a sole proprietorship or partnership.
本文从人力资源会计理论出发,对劳动者权益进行分析,具体阐明了两种主要的劳动者权益分配方式:劳动分红和经营者年薪。
From the view of Human Resource Accounting, the author analyses the laborer's equity and states two main modes about laborer's equity: labor bonus and operators' annual salary.
此会计政策的变更将增加公司的当期利润和合并股东权益。
This change would increase the Company's profit or loss in the current period and equity interests.
国际上公认的企业合并的会计处理方法有两种:购买法和权益集合法(权益联营法)。
There are two methods about the arrangement of accountant in the merging of enterprises accepted internationally: purchase and rights and interests gathering(the rights and interests joint).
对企业合并进行会计核算主要有购买法和权益结合法。
Approved accounting methods of enterprise merger include purchase method and equity method.
购买法和权益集合法是企业合并时常用的两种会计方法。
Purchase method and the pooling method are the two commonly used methods on business combinations.
从企业的资产、负债、所有者权益、会计报表等几个方面探讨了个人独资企业和合伙企业会计制度的制定对策。
The account system drawing up of above enterprises is discussed from such aspects as owners, liabilities, owner s rights and account sheets.
在提出应确认并计量权益资本的成本,建立资本成本会计的同时,对资本成本会计的若干问题进行了尝试性的探讨。
So we should identify and measure the cost of equity capital cost, at the same time, establish capital cost accounting. It also gives a trial discussion to some points of capital cost accounting.
会计作为企业经济管理的重要组成部分,在企业权益的整合中具有举足轻重的作用。
It's the management of all the bearers of equity who are closely connected with the enterprise, that is, the integration of their equity in the enterprise.
最后,在分析现有权益型人力资源会计的基础上,本文进行了大胆的构想。
On the basis of making some comments on human resource equity accounting in existence, this paper puts forward an original idea.
最后,在分析现有权益型人力资源会计的基础上,本文进行了大胆的构想。
On the basis of making some comments on human resource equity accounting in existence, this paper puts forward an original idea.
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