人力资源成本会计外文翻译.doc

外文翻译human resources Cost AccountingThe meaning of human resource costs. American Accounting Association believes that “cost is paid for a certain purpose (or the possible costs) with the value of the currency determined to sacrifice”. The extension of this definition quite extensive, far beyond the scope of the concept of product cost. Human resource costs are the broad and narrow sense, the broad human resource costs, including workers employed by businesses in order to develop their own work before the ability to spend the cost of (pre-employment labor costs) and enterprises in staff recruitment and training, human resources development, and so spent the cost (after the cost of labor employed);narrow sense refers only to the human resource cost labor force employed in costs, but also of human resources Cost Accounting to be the object of study, which used historical cost pricing, enterprise investment in human resources accounting basis. Pre-employment cost of labor is often difficult to use historical cost pricing, which constitute the basis of enterprises human assets, often with the evaluation methods to determine their replacement value. In human resources, accounting, traditional Financial Accounting is based on the increase in human resources accounting accountings content, that is, the corresponding additional accounts, and an increase in the accounting statements of Information the disclosure of human resources indicators.In the capital of the parts, including recruitment costs, selection costs, training fees, Development fees, project, credit the registration Employees use the carry-over to the authorities to “human investment” account, the amount of the borrower; labor force employed in the direct costs of the cost after the part of imputation in the “human cost” account of the borrower. Costs, that is to be capitalized in the event of the recruitment, selection, training, Development and other fees, debit “human resource development” account, and credited to “cash”, “raw materials”, “meet the wages and other accounts”; employees officially delivered to the authorities use, carry-over of human resource development costs, debit “human investment” account, and credited to “human resource development” accounts.Strictly speaking, human resources Cost Accounting include: cost prediction, cost decision-making, cost planning, cost control, cost accounting, cost responsibility, cost analysis, cost assessment, including human resources, human resources cost accounting cost accounting for the most basic content. Of course, the human resources cost accounting to certain content, such as cost projections, cost decision-making, cost responsibility and cost assessment can also be attributed to Human Resource Management accounting.中文译文：人力资源成本会计人力资源成本的涵义。美国会计学会认为，“成本是为了一定目的而付出的（或可能付出的）用货币测定的价值牺牲”这个定义的外延相当广泛，远远超出了产品成本概念的范围。人力资源成本有广义和狭义之分，广义的人力资源成本包括劳动者被企业雇佣之前为了培养自身的劳动能力所花的代价（劳动力受雇前成本）和企业在员工的招聘与培训、人力资源开发等方面所花的代价（劳动力受雇后成本）；狭义的人力资源成本仅指劳动力受雇后的成本，也是人力资源成本会计要研究的对象，它可用历史成本计价，是企业核算人力投资的基础。劳动力受雇前的成本往往很难用历史成本计价，它是构成企业人力资产的基础，常常用评估的方法确定其重置价值。对人力资源的会计核算，就是在传统的财务会计的基础上增加人力资源会计的核算内容，即增设相应的帐户，并在会计报表中增加披露人力资源信息的指标。人力资源成本会计的方法和程序。设置成本计算帐户，即“人力资源开发”帐户，该帐户的借方归集劳动力受雇后其成本应予资本化的部分，包括招聘费、选拔费、培训费、开发费等项目，贷方登记雇员交给有关部门使用时结转到“人力投资”帐户借方的金额；劳动力受雇后其成本直接费用化的部分归集在“人力费用”帐户的借方。成本计算，即在发生应予资本化的招聘、选拔、培训、开发等费用时，借记“人力资源开发”帐户，贷记“现金”、“原材料”、“应付工资”等帐户；雇员正式交付给有关部门