此次研究同时加上天然资本(Natural capital)及 无形资本 ( Intangible capital ):前者包含原油、天然气、矿藏之类的无法再生之资源,以及农耕地、放牧区、自然保护区等;后者则是整体财富扣除生产资本、天然资本...
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human capital intangible assets 人力资本类无形资产
The intangible capital accounting is an innovative study field.
无形资本会计是一个创新性的研究领域,本文仅在创建无形资本会计理论体系方面做了初步的尝试。
参考来源 - 无形资本会计论·2,447,543篇论文数据,部分数据来源于NoteExpress
Brand, the symbol of its owner, is a means to differentiate products, a criterion for consumption as well as the asset and intangible capital of the enterprise.
品牌是所有者的标志,是产品差异化的手段,消费者的购买依据,是企业的财富与无形资产。
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。
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