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.
客观因素导致会计信息失真，这是由于社会环境变化的不确定性以及会计确认计量在一定范围内的模糊性而导致会计信息失真。
Macroscopic factor that is the result of uncertainty of the society environment change and illegibility of accountant acknowledgement measure will result in accountant information distortion.
我国企业环境会计研究中的关键问题是计量方法、科目设置以及环境会计信息披露等。
The key problem in the study of the environment accounting of our enterprises is the method of measure subject sys.
环境会计所要解决的一个重要问题是如何将其转化为会计指标，以便对其进行确认、计量和披露。
One of the important problems which will be solved by the environmental accounting is how to translate it into the accounting index in order to confirm, calculate and disclose it.
摘 要网络会计是依托在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。
Network accountant rely on under the environment of Internet carrying on accounting activitying that confirming, measuring and revealing to various trade and item.
社会环境是构建会计计量理论结构的逻辑起点。
Social environment is the logical start point of constructing the theory of accounting measurement.
网络会计是在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。
Network accounting goes on confirming and measuring the accounting activities that reveals to various kinds of trade and item under the environment of Internet.
目前，环境会计计量问题已成为我国研究的重点。
At present, the question of environment accountant measure has to become the key research point in our country.
会计环境的变化使传统的会计计量模式无法适应变化的外部环境，迫切的需要相应的变革。
The changes of accounting environment make the traditional accounting mode unadapted to external environment, which makes accounting reformation urgent.
环境资源价值计量是环境会计核算的主要方面。
The measurements of environmental resource value is main aspect of environmental accounting.
网络会计是依托在互联网环境下对各种交易和事项进行确认、计量和披露的会计活动。
Network accounting is a process that relies on the Internet to provide confirmation to certain transactions and events, providing measurement and disclosure of accounting activities.
公允价值尽管存在诸多不足，加之运用环境的不完善，其在会计准则中的运用仍具有不可替代的作用，并成为会计计量的主要模式。
Despite many inadequacies of fair value, plus imperfect using environment, its exertion still plays an irreplaceable role in accounting standards, and becomes the main mode of accounting measurement.
当事实和环境表明账面价值超过了可收回金额时，主体应当根据《国际会计准则第36号》计量、列报和披露产生的减值损失。
When facts and circumstances suggest that the carrying amount exceeds the recoverable amount, an entity shall measure, present and disclose any resulting impairment loss in accordance with IAS 36.
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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