Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand.
智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。
The thesis summarizes the characteristics of physical capital, human captial, fictious capital, intangible capital, knowledgeable capital and the related accounting characteristics.
文章论述了实物资本、人力资本、虚拟资本、无形资本、知识资本的特点及相应会计特征。
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。
Satellite tables consist of physical accounting table of natural resources and physical accounting table of population resource and human capital.
附属表包括自然资源实物量核算表和人口资源与人力资本实物量核算表。
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。
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。
The thesis summarizes the characteristics of physical capital, human capital, fictitious capital, Intangible capital, knowledgeable capital and the related accounting characteristics.
文章论述了实物资本、人力资本、虚拟资本、无形资本、知识资本的特点及相应会计特征。
There is a close relationship between human capital and cost management accounting of human capital.
人力资本与人力资本成本管理会计息息相关。
The basic concepts of human resource accounting include human resource, human capital, human assets, human resource accounting and so on.
人力资源会计的基本概念包括人力资源、人力资本、人力资产、人力资源会计等内容，对其进行理论分析十分必要。
In this paper, I research the mechanism of human capital shareholding arrangement under enterprise accounting system with combination the efficiency of Williamson-type contract theory.
文中结合威廉姆森的效率式合同理论对人力资本入股情况下企业会计制度安排的机理进行了探析。
But material capital, customer resources and decision resources are all subordinated to human resources; the human resources are the most important key resource in the accounting firm.
而事务所的物质资本、客户资源和决策资源都是从属于人力资源的，人力资源才是事务所核心的关键资源。
Currently, the value of human capital in enterprises is mostly measured from accounting perspective, and the (model) specialized in assessment of management human-capital is rare.
当前企业人力资本价值多是从会计学角度进行货币性计量，专门用于管理型人力资本价值评估的模型较少见。
We think that key resources are material capital, human resources, customer resources, and decision resources in the accounting firm.
我们认为：事务所的关键资源有物质资本、人力资源、客户资源、决策资源。
We think that key resources are material capital, human resources, customer resources, and decision resources in the accounting firm.
我们认为：事务所的关键资源有物质资本、人力资源、客户资源、决策资源。
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