第二章:阐述了农民人力资本配置的理论框架,即超边际分析方法、交易费用理论及社会资本理论。
Chapter two: Elaborating the theory frame of peasants' human capital allocation that is inframarginal analysis, transaction cost theory and the social capital theory.
对企业借款费用资本化的金额、时间及限度进行分析。
The paper analyses the amount and time and limitation of capitalizing loan cost for enterprises.
那么企业归集的研究开发费用是作为期间费用,还是作为资本化处理更趋合理,就这一问题进行了分析。
Analyzed research and development expenses enterprises assembled together more reasonable as period charge or as capitalization treatment.
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