Question

跪求好心人帮我翻译下面一段文字,急用,谢谢

3人力资源会计的内容
3.1人力资源会计核算的对象
人力资源是指某个特定人口总体所具有的劳动能力的总和，是劳动力人口数量与劳动力人口质量两者的综合。人力资源会计核算对象是人力资源，就某个经济组织来说，人力资源的占用形式表现为“人力资产”，来源形式表现为“人力资本”。人力资产是指企业拥有或控制的能以货币计量的人力经济资源，即通过人力资产的使用和支配能为经济组织带来未来的经济利益。人力资本代表劳动力所有权投入企业形成的资金来源，它的确立意味着要承认劳动者在经济组织中的应有地位。
3.2人力资源会计的确认
我国《企业会计准则》规定：“资产是企业拥有或控制的、能以货币计量的经济资源”，人力资源完全符合资产的定义。首先，当劳动者与企业通过签订劳动合同，建立雇佣与被雇佣关系时，企业通过支付工资、报酬，获得了对该劳动力资源的控制权，即企业取得或控制了该劳动力资源的使用权。其次，人力资源在其取得、开发、维持过程中发生的成本和取得的收益，都是可以计量的。再次，人力资源无疑能为企业带来经济利益。所以人力资源是能够为企业所控制、可以计量并且能为企业带来经济利益的经济资源，理所当然是企业的一项资产，而且是项非常重要的、特殊的资产。

Answer 1

3 human resource the accountancy's contents
3.1 human resource the object that accountancy check
The human resource is the total of the labor to point a certain and particular population total have ability, is a labor force population quantity and labor force population quantity both of synthesize.Human resource the accountancy checks the object is a human resource, in regard to a certain economy organizes, the human resource takes up form performance as the " manpower property", the source form performance is a " manpower capital".The manpower property is to points the business enterprise own or control of can with economic resources in manpower that currency calculate, then pass the usage of the manpower property to can organize to bring the future and economic benefits for the economy with controling.Manpower capital representative the labor force ownership throws in the funds source of the business enterprise formation, it of the establishment mean to to admit the worker in economy organize of should have the position.
3.2 human resource the accountancy's confirmation
Our country 《 business enterprise accountancy standard 》 provision:" the property is a business enterprise to own or control of, can with the economic resources that currency calculate", the human resource matches the definition of the property completely.First, be the worker pass with business enterprise to sign to labor the contract, establishing to hire the 佣 and is hired 佣 relation, the business enterprise passes to pay the wages, guerdon, acquire to the control power of the labor force's resources, namely business enterprise acquisition or controled the usage power of the labor force's resources.The next in order, cost that human resource take place in its acquisition, development, maintain process with the income of the acquisition, is all what can calculate.Again, the human resource can bring the economic benefits for the business enterprise doubtless.So human resource is can for business enterprise an economic resources for controling, can calculating and can for business enterprise bringing economic benefits, the naturally is a property of the business enterprise, and is a count for much and special property.

Answer 2

3 contents of the human resource accountingses
3.1 objects of the human resource accounting adjust account
The man power resource mean the sum of the labor capacity that a certain and particular population intake workinteger have, is the man power population quantity and the man power population masses both of synthesis.The human resource accounting adjust account object is a man power resource, in regard to a certain economic organization, the occupation form performance of the man power resource for" assets of man power", the source form performance for" human capital".The assets of man power mean the enterprise own or control of can with the economic resource of man power that money calculate, the scilicet pass the praxis and dominantions of the man power assets and can bring the prospective economic interest for the economic organization.Constituent source of funds of the man power fee invest enterprise of representative of human capital, it really signs to mean to to recognize the human power in the economic organization of should have the stance.
3.2 validations of the human resource accountings
Our country 《 the enterprise accounting criterion 》 specified:" Assets is the enterprise own or control of, can calculate with the money of economic resource", the man power resource conforms the definition of the assets completely.Imprimis, be the human power and enterprises passed to sign to labor the agreement, create service and is employ relation, the enterprise passes to pay the labor cost, recompense, acquired vs the control power of the said man power resource, scilicet enterprise acquirement or control said the enjoyment of the man power resource.The next in order, the man power resource is in it procure, develop, maintaining course genetic cost and the yield of the acquirement, is all to calculate of.Again, the man power resource beyond the shadow of doubt can bring the economic interest for the enterprise.The quare man power resource is to can is control, canned calculate by enterprise and can bring the economic resource of the economic interest for the enterprise, the naturally is an assets of the enterprise, and is a count for much and special assets.

Answer 3

怎么?是汉语啊.要翻译成英文吗?不好意思,太有难度了.