摘要
人力资产日益成为当今经济领域的研究热点。本文将人力资产定位为财务会计的内容,主要探讨人力资产的计价方法和人力资产核算的方法。认为人力资产取得时,人力资产入账价值(初始成本)应该按取得时的实际支出入账;人力资产的期末应该采用成本与市价孰低法计价方法。并对人力资产核算中的人力资产增加、人力资产减少和人力资产期末价值调整的核算方法提出了个人的见解。
The manpower property becomes the hot issue of economic domain day by day.This article taking the manpower property as financial accounting's content,mainly discusses the evaluation method and calculation method of manpower property.It thinks when the manpower property is obtained,the manpower property deposit value(initial cost),should be according to the actual disbursement,the end period of manpower property should use the cost and market price which-is-low method.This paper proposes some views on the calculation method for the manpower property increase,decrease and value adjustment of the end period.
出处
《长春大学学报》
2006年第9期17-20,共4页
Journal of Changchun University
关键词
人力资产
计价
核算
manpower property
price
calculation
