1) human assets
人力资产
1.
However, the human resources can t be confirmed as human assets, and the expenditure of an enterprise for labor investment needn t be listed in assets.
但人力资源不能确认为人力资产,企业的人力投资支出也无需资产化。
2.
Mergers and acquisitions(M&As) lead to compositional changes in factors utilized by firms-capital,entrepreneurship,labor and governmental environment,thus resulting in reorganization of their value assets,human assets and environmental assets respectively.
并购引起企业实际利用的资本、企业家才能、劳动力、政府环境等要素构成变化,从而导致企业的价值资产、人力资产、环境资产分别进行重组。
3.
The basic concepts of human resource accounting include human resource,human capital,human assets,human resource accounting and so on.
人力资源会计的基本概念包括人力资源、人力资本、人力资产、人力资源会计等内容 ,对其进行理论分析十分必要。
2) Human asset
人力资产
1.
Morse s viewpoints, the paper discussed the human assets and human capital and their valuation.
Morse的观点探讨了人力资本和人力资产及其价值的确定,在此基础上运用实证的方法分析了人力资产价值和人力资本价值内在的互补关系,并且按照所有权理论和企业理论提出了人力资本和人力资产在财务报表中的揭示。
3) human capital
人力资产
1.
Enterprise operators have become the most important human capital.
经营者已成为企业最重要的人力资产,为了从利益分配上体现其重要价值,给予足够的激励,必须对人力资产进行全面、客观的价值评估。
2.
This paper clears up and re-explores the firm theory about human capital research based on right distribution.
本文着意于针对人力资产研究的企业理论的梳理和再探索。
4) manpower asset
人力资产
1.
Characteristics of manpower asset and variances of enterprise system;
人力资产产权特性与企业制度变迁
6) investment on human resources
人力资产投资
1.
At the time of knowledge economy,it is most important to analyze,admin-istrate and make policies about investment on human resources.
在知识经济的今天,对人力资产投资的分析、管理、决策显得尤为重要。
补充资料：国有非经营性资产转经营性资产
国有非经营性资产转经营性资产%26#8212;%26#8212;是指行政事业单位在保证完成正常工作的前提下，按照国家有关政策规定，将国有非经营性资产以出租、出借等形式从事生产经营活动。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条