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.

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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.

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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.

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