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。
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。
The thesis summarizes the characteristics of physical capital, human capital, fictitious capital, Intangible capital, knowledgeable capital and the related accounting characteristics.
过去的几年中，理论界大都认可将人力资本视同一种不可辨认的无形资产，和商誉类似，在无形资产中列示核算，这一观点也在实践中得到一定的应用。
In the past few years there was a uniform conclusion basically presented in the theoretical circle, that human capital is a non-identifiable intangible assets.
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