First, the Human Recourses' Equity Accounting system is designed theoretically.
首先，从理论上对人力资源权益会计制度进行设计。
Human Recourses' Equity Accounting is the core of Human Recourse Accounting, and is mainly discussed in the thesis.
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。
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。
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.
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。
The current financial accounting cannot supply the shareholder with complete information about equity dilution.
现行的财务会计不能向股东提供完整的权益稀释信息。
The report also pointed out that listed companies in equity-based incentives and information disclosure of accounting problems more.
该报告还指出，上市公司的股票为基础的激励措施和会计信息披露问题更多。
As an important component of enterprise management, accounting plays an important part in the integration of the equity of an enterprise.
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。
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.
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。
It is in the area of owners' equity that differences arise between accounting for a corporation and accounting for a sole proprietorship or partnership.
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。
To comply with Generally Accepted Accounting Principles (GAAP), however, KKR believes that it must consolidate the majority of its funds (including all of its private equity funds).
不过，为遵守一般公认会计原则（GAAP），KKR认为必须将大多数基金并表（包括所有的私募股权基金）。
Approved accounting methods of enterprise merger include purchase method and equity method.
对企业合并进行会计核算主要有购买法和权益结合法。
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.
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。
Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.
第六章，剩余权益论对现行会计理论与实务的指导意义。
Therefore, prerequisite of human resource accounting to carry out is to transform human capital into owner's equity.
因此，实施人力资源会计必须将人力资本作为企业或经济组织的实收资本。
Premium charged equity to fund the capital, undistributed profits (after tax) Zhuanzeng registered capital, accounting firms are required to submit the report issued capital.
以股本溢价计入的资本公积金、未分配利润（税后）转增注册资本的，须提交会计师事务所出具的验资报告。
These are systematic problems for recognition of the intellectual capital as equity share, including non-recognition of the intellectual capital by laws, as well as the difficulties for accounting.
但是智力资本出资目前还存在制度上的障碍，包括立法上我国尚未承认智力资本，智力资本的会计核算存在诸多困难等。
The essay aims to solve the financial and accounting issues related to incentive on human capital equity by value chain accounting.
本文主张用价值链会计的方法解决与人力资本产权激励相关的会计问题。
Equity An accounting term used to describe the investment made by the owners or stockholders of a business.
股本会计术语，指的是公司所有人或股东的投入资本。
The accounting equation reflects the relationship among assets, liabilities, and owner's equity.
会计等式反映了资产、负债和业主权益之间的关系。
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.
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。
Financial accounting information is classified into the categories of assets, liabilities, owner's equity, revenues, expenses, and net earnings (or net loss).
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)。
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.
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。
The residual equity theory argues that accounting provides service mainly for the residual claimant, the shareholders.
指挥者理论则认为会计主要是为企业的直接控制者的内部决策和反映他们的经营绩效服务的。
Based on the comprehensive reference to the classic theories of accounting, finance and economics, this thesis emphatically discusses the value evaluation of customer equity.
本篇论文在全面参照了会计学、财务学和经济学经典理论基础之上，着重讨论了客户资产研究的核心部分之一——客户资产的价值评估问题。
The equity structure affects and restricts accounting conducts, by contraries, accounting conducts help to rationalize the equity structure.
股权结构影响、制约会计行为，会计行为有助于股权结构的合理化。
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...
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。
EVA is abbreviated from Economic Value Added, which is found by deducting the cost of equity capital from accounting profit.
EVA是经济增加值的简称，是经过调整后的税后营业净利润扣除全部资金成本后的余额。
There are two methods of accounting for investments in stock: (1) the cost method and (2) the equity method.
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.
股票投资有两种会计核算方法：（1）成本法（2）权益法。
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