The Derivative Financial Instrument accounting has already become the important branch of the modern accountant studied.
衍生金融工具会计已经成为现代会计的重要分支。
The accountant of human resource is a new branch that knowledge economic condition produced. Its assumption and principle is the base of the theory and practice of human resource accounting.
人力资源会计是知识经济条件下产生的一个新的会计分支，其假设与原则是人力资源会计理论与实践的基石。
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