资源间接定价才能成为资本,企业间接定价的人力资源是企业人力资本。
Resource that is indirectly priced can be capital, human resource in corporation is the same.
有的人认为,公司最好的出路便是根据一套基于公司在各国所拥有的人员及财产数量而定的准则公司来分配转移定价。
Some believe that the best way out for companies is to assign transfer prices according to a formula based on the number of people and amount of property they have in each country.
为安抚那些认为这种资产定价有用的人,就把它当作一个脚注吧。
To appease those who think there is use in this kind of pricing of assets, include it in a footnote.
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