Question

汉译英,急~~~

摘要
人力资源会计是会计学科的一个崭新分支, 是鉴别和计量人力资源数据的一种会计程序和方法。作为一门新的学科, 人力资源会计尚存在许多需要研究和完善的地方, 本文只就其中比较关键的人力资产的计量问题进行一些粗浅的探讨。
文章分为三个部分
第一部分，是一个概述，简要概括的介绍了：什么是人力资产，人力资产计量的意义，以及人力资产计量确认的理论基础。
第二部分，具体介绍了成本法和价值法两种人力资产计量的方法模式。分析两种模式两种思路下的各种方法的优点和不足之处，以及各种方法的适用范围。人力资源成本计量模式包括三种方法：原始成本法、重置成本法和机会成本法。人力资源价值计量模式包括两种方法：货币计量法和非货币计量法。货币计量法又分为未来工资报酬折现法、调整的未来工资报酬折现法、经济价值法、商誉法、指数法。非货币计量法分为评价法、技能一览表法。
第三部分，分析了人力资产计量面临的困难及对策。

Answer 1

Human resource the accountancy is a brand-new branch of accountancy's course, is a kind of accountancy's procedure to discriminate with calculate the human resource data with the method.Be used as a new course, human resource the accountancy exsits still many demands studies with the perfect place, this text among them compare the manpower property of the key calculate the some superficial study in proceeding in problem.
The article is divided into three parts
The first part, is an introduction for all saying, synopsis generalizing:What is meaning that manpower property, the manpower property calculate, and manpower 资产计量确认的理论基 ?
The second part, introduced the cost method in a specific way with the method mode that worth a method two kinds of manpowers property calculate.Analyze the advantage of every kind of method that two kinds of modes two kinds of way of thinkings descend with the not enough a suitable for use for, and every kind of method scope.The human resource cost calculates the mode includes three kinds of methods:Original cost method, replacement cost method with opportunity cost method.The human resource value calculates the mode includes two kinds of methods:The currency calculates the method with not the currency calculates the method.The currency calculates the method to is divided into again the future wages guerdon converts into cash the method, regulatory of the future wages guerdon converts into cash the method, economic worth a method, reputation method, index number method.Not the currency calculates the method is divided in to evaluate the method, technical ability general chart method.
The third part, analyze the manpower property calculate difficulty and counterplans that faces.

可能错了呵

Answer 2

Human resources accountant is accountant a discipline brand-newbranch, is the distinction and measurement human resources data onekind of accountant the procedure and the method. As a new discipline,human resources accountant still remaining in many needs to study theplace which and to consummate, this article only on quite essentialmanpower property measurement question carries on some shallowdiscussions. The article divides into three parts The first part, is an outline, brief summary introduction: Anyis the manpower property, the manpower property measurementsignificance, as well as manpower property measurement confirmationrationale. The second part, specifically introduced the cost law and the valuelaw two kind of manpower properties measurement method pattern.Analyzes under two kind of patterns two kind of mentalities eachmethod merit and the deficiency, as well as each method applicablescope. Human resources cost measurement pattern including threemethods: First cost law, reset cost law and opportunity cost law.Human resources value measurement pattern including two methods: Thecurrency counts the mensuration and the non- currency counts themensuration. The currency will count the mensuration to divide intothe future wages reward law, the adjustment future wages reward law, the economic value law, the goodwill law, . Thenon- currency counts the mensuration to divide into the appraisal law,the skill data sheet law. The third part, has analyzed the difficulty and the countermeasurewhich the manpower property measurement faces.

人工翻译的

Answer 3

Abstract: Human resources accountant is accountant a discipline brand-newbranch, is the distinction and measurement human resources data onekind of accountant the procedure and the method. As a new discipline,human resources accountant still remaining in many needs to study theplace which and to consummate, this article only on quite essentialmanpower property measurement question carries on some shallowdiscussions. The article divides into three parts The first part, is an outline, brief summary introduction: Anyis the manpower property, the manpower property measurementsignificance, as well as manpower property measurement confirmationrationale. The second part, specifically introduced the cost law and the valuelaw two kind of manpower properties measurement method pattern.Analyzes under two kind of patterns two kind of mentalities eachmethod merit and the deficiency, as well as each method applicablescope. Human resources cost measurement pattern including threemethods: First cost law, reset cost law and opportunity cost law.Human resources value measurement pattern including two methods: Thecurrency counts the mensuration and the non- currency counts themensuration. The currency will count the mensuration to divide intothe future wages reward to exchange the cash law, the adjustmentfuture wages reward exchanges the cash law, the economic value law,the goodwill law, the index means. The non- currency counts themensuration to divide into the appraisal law, the skill data sheetlaw. The third part, has analyzed the difficulty and the countermeasurewhich the manpower property measurement faces.