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3.3人力资源会计的计量
其计价问题有两种观点。其一，对人力资产应按照其获得、维持、开发过程中的全部实际耗费人力资源投资支出作为人力资产的价值入账，因为这些支出是实实在在的，借此入账，既客观又方便，这种方法称为成本法。其二，对人力资产应按其实际价值入账，而不应按其耗费支出入账，因为企业获得、维持、开发人力资源的过程中的支出往往与人力资产的实际价值不符，对人力资产应按其实际价值入账，该方法称为价值法。上述两种观点经过多年发展，成为人力资源会计的两大分支：人力资源成本会计和人力资源价值会计。
（1）人力资源成木会计。其特点是通过单独计量人力资源招聘、选拔、安置、培训等成本，将有关人力资源取得和开发的成本进行资本化，形成人力资产，然后按受益期转作费用。对于人力资源成本的计量主要采用3种方法：历史成本法，即以人力资源的取得、开发、安置、遣散等实际成本支出为依据，并将其资本化的计价方法；重置成本法，即在当前物价条件下，对重置目前正在使用的人员所需成本进行计量的计价方法，它包括两部分，一是由于现有雇员离去导致的离职成本，二是取得、开发其替代者的成本；机会成本法，即以企业员工离职使企业蒙受的经济损失为依据进行计量的计价方法。
（2）人力资源价值会计。它主要不是以投入价值而是以产出价值作为人力资源价值的计量基础。这使得对人力资源价值的计量不可能绝对准确，而只能采用推算的方法。
通常情况下对人力资源的资本化应采用人力资源成本会计法。这是因为，一方面，在市场经济条件下，遵循等价交换原则，通过公平竞争所形成的人力资源的价格能最大程度地贴近人力资源的价值，所以将实际支出成本化的方法不会造成人力资产的账面价值与其实际价值的严重背离。另一方面，成本法的数据获取较为方便和客观，能防止经营人员利用处理方法的主观性篡改数据、粉饰报表。此外，尽管成本法未能涵盖全部成本，如政府支出等，但其未涵盖的部分主要是些公共产品.，对企业来说，这部分成本不需支出，换言之，这部分对企业来说是无成本资源，企业人力资源会计对此没有必要反映。所以，人力资源成本会计应是人力资源会计账务处理的主流。但人力资源价值会计也并非无用处，在些特殊情况下，如无偿转入人力资源时，若选用成本法，人力资源的实际支出成本与人力资产的实际价值差别过大，而采用价值法则更具客观性、真实性。
3.4人力资源会计的核算
（1）人力资产账户。总括反映人力资产的增减变动情况，其借方反映人力资产的增加，贷方反映人力资产的减少。余额一般在借方，反映现有人力资产的历史成本和重置成本，本账户按职工类别设置明细账户。
（2）人力资产累计摊销账户。其贷方反映按一定的摊销率计算的人力资产摊销额，借方反映因退休、离职等原因退出企业的职工之累计摊销额，余额表示现有人力资产的累计摊销额。本账户应按照对应的人力资产明细账户设立相应的明细账户。
（3）人力资产取得成本账户和人力资产开发成本账户。这两个账户是成本计算性质的过渡账户，用以分类汇集企业在人力资产上的投资，借方反映投资支出的实际数额，贷方反映转入人力资产账户的金额。期末余额在借方，表明对尚处于取得和培训阶段的职工的投资。
（4）人力资本账户。该账户用来反映当从有关方面无偿调入职工时，作为人力资产的对应账户，反映投资来源。当职工离开企业时，应将人力资本账户相应的数额转入营业外收入账户。

Answer 1

3.3 human resource the accountancy calculate
It account the price problem contain two kinds of standpoints.It a, should acquire, maintain, develop the value that the all in the process waste the human resource investment expenditure to be the manpower property physically to enter in ledger according to it to the manpower property, because these expenditures are solid true at of, borrow this to enter in ledger, since objective and convenient, this kind of method is called the cost method.It two, should press its net value to enter in ledger to the manpower property, but shouldn't press it to waste the expenditure to enter in ledger, because the business enterprise usually acquire, maintain, develop the expenditure in the process of the human resource out of accordance with the net value of the manpower property, should press its net value to enter in ledger to the manpower property, that method is called the worth method.Above-mentioned two kinds of standpointses develop through many years, becoming the human resource accountancy's two greatest branches:Worth accountancy of the human resource cost accounting and human resources.
(1)The human resource becomes the wood accountancy.Its characteristics is to pass alone calculate the human resource job advertisement, select, settle and train etc. cost, carry on relevant cost of human resource obtain and development capitalization, become the manpower property, then press to is turn by the benefit period to make the expenses.Calculate for the human resource cost to mainly adopt 3 kinds of methods:The history cost method, namely with the human resource obtain, develop, settle, sends away etc. the actual cost expenditure is basis, and account its capitalization price method;The replacement cost method, under the condition of current commodity price, to reset just carry on calculate at the cost that personnel need for use currently of account the price method, it includes two parts, one is because the existing employee leaves to cause of leave office cost, two is obtain, develop it acts for of cost;The opportunity cost method, namely with business enterprise the employee leave office economy that make business enterprise's suffer loss for the basis carries on calculate of account the price method.
(2)Worth accountancy of human resource.Its lord if it were not for is worth but be the human resource value to calculate the foundation by producing the value with the devotion.This make be worth to the human resource of absolutely impossibly calculate accurate, but can adopt the computable method only.
Usually under circumstance should adopt the human resource cost accounting method to the capitalization of the human resource.This is because of, on the other hand, under the condition of market economy, follow to wait the price commutation principle, the biggest degree in price ability ground of the human resource value that comes close the human resource that become through a fair competition, so result in the method that the actual appropriation costs turn can't the 账 of the manpower property faces the value to deviate from with its net value seriously.On the other hand, the data of the cost method obtain more convenient and objective, can prevent°from conduct the personnel makes use of the subjective of handle the method to distort the data and cover up the statement.In addition, though the cost method can not cover all cost, if the government expenditure etc., the part that it don't cover is mainly some public products., To business enterprise, this part of cost does not need the expenditure, in other words, this part is to have not results to show this resources to business enterprise, the business enterprise human resource the accountancy has no necessity reflection to this.So, the human resource cost accounting should be a human resource accountancy the 账务 the main current of the processing.But worth accountancy of human resource also not useless place, under the condition of some special, such as gratis turn into the human resource, if choose with the cost method, the actual appropriation costs of the human resource and the net value difference of the manpower properties lead greatly, but adopt the value rule to even have the objectivity, reliability.
3.4 human resource the accountancy check
(1)Manpower property account.Sum up to reflect the manpower property to increase or decrease the fluctuation circumstance, the increment of its debit reflection manpower property, the decrease of the credit reflection manpower property.Surplus amount generally in the debit, reflect the history cost and replacement costs of the existing manpower property, this account press the officers and workers' category constitution detail account.
(2)The manpower property total amount amortizes the account.Its credit reflection presses to certainly amortize the manpower property of the rate calculation to amortize the sum, debit reflection etc. because of retiring and leaving office the reason withdraw the officers and workers' total amount of the business enterprise to amortize the sum, the surplus amount means that the total amount of the existing manpower property amortizes the sum.This account should according to to should of the manpower property the detail account establish the homologous detail account.
(3)The manpower property obtains the cost account and the manpower property development cost accounts.These two accounts are the transition accounts of the costings property, categorizing to gather together the business enterprise investment in the manpower property in order to, the actual quantity of the debit reflection investment expenditure, credit the reflection turns into the amount of money of the manpower property account.Expect the end surplus amount in the debit, express to be placed in to obtain and train the officers and workers' investment of the stage still.
(4)Manpower capital account.That account uses to reflect to be gratis adjust into the officers and workers from the parties concerned, be the manpower property of to should account, reflect to invest the source.When the officers and workers leaves the business enterprise, should turn the quantity that the manpower capital account correspond into the non-operating income account.

Answer 2

Human resources accountant's measurement
It counts the price question to have two viewpoints. First, should defer to it to the manpower property to obtain, in the maintenance, the performance history completely the actual consumption human resources investment disbursement deposits as the manpower property value, because these disbursements are solid, borrows this to deposit, both objective and is convenient, this method is called the cost law. Second, should deposit to the manpower property according to actually the border value, but should not deposit according to its consumption disbursement, because the enterprise obtains, the maintenance, in the development human resources process disbursement often with the manpower property actual value not symbol, should deposit to the manpower property according to actually the border value, this method is called the value law. The above two viewpoints pass through many years development, becomes the human resources accountant's two big branches: Human resources cost accounting and human resources value accountant. (1) human resources Accountant Cheng Mu. Its characteristic is through alone measures the human resources employment advertise, selects, cost and so on placement, training, will concern the human resources to obtain with the development cost carries on the capitalization, will form the manpower property, then according to will profit the time extension to make the expense. Mainly uses 3 methods regarding the human resources cost measurement: The historical cost law, namely obtains, actual cost disbursement and so on the development, placement, disembodiment take the human resources as the basis, and its capitalization idea price method; The reset cost law, namely under the current price condition, at present the personnel which uses is needing the cost for the reset to carry on the measurement the idea price method, it including two parts, one is because the existing employee departs causes to leave job the cost, two is obtains, develops its substitution cost; The opportunity cost law, namely leaves job take the enterprise staffs causes the economic loss which the enterprise suffers to carry on the measurement as the basis the idea price method. (2) human resources value accountant. It mainly is not by invests the value but is by delivers the value to take the human resources value the measurement foundation. This not not impossibly causes to the human resources value measurement to be absolutely accurate, but only can use the calculation the method. In the usual situation should use the human resources cost fiscal law to the human resources capitalization. This is because, on the one hand, under the market economy condition, follows the equal in value exchange principle, forms the human resources price through the fair competition to be able the greatest degree to draw close to the human resources the value, therefore cannot create the actual disbursement cost method the manpower property 账面 the value if the actual value seriously to depart from. On the other hand, the cost method data gain more convenient and is objective, can prevent manages the personnel to tamper with the data using the processing method subjectivity, to plaster the report form. In addition, although the cost law has not been able to cover the complete cost, like government expenditure and so on, but it has not covered the part mainly is a public product Said to the enterprise that, this part of cost does not have to disburse, in other words, this part to the enterprise said is the non- cost resources, enterprise human resources accountant is not the unnecessary reflection regarding this. Therefore, human resources cost accounting should be human resources accountant the account service processing mainstream. But human resources value accountant by no means is also useless place, when a peculiar circumstance, like free changes over to the human resources, if selects the cost law, human resources actual disbursement cost and manpower property actual value difference oversized, but uses the law of value to have objective, the authenticity. 3.4 human resources accountant's calculation (1) manpower property account. Sums up the reflection manpower property fluctuation change situation, its debit side reflection manpower property increase, credit side reflection manpower property reduction. Remaining sum generally in debit side, reflection available manpower property historical cost and reset cost, this account according to staff category establishment detailed account. (2) manpower property accumulation amortization account. Its credit side reflection according to the certain amortization rate computation manpower property booth sales volume, the debit side reflects because retires, leaves job and so on the reason withdrawal enterprise's accumulation of booth sales volume staff, the remaining sum expression available manpower property accumulation booth sales volume. This account should defer to corresponding the manpower property detailed account establishment corresponding detailed account. (3) the manpower property obtains the cost account and the manpower property development cost account. These two accounts are the cost finding nature transition accounts, with classifies the collection enterprise in the manpower property investment, the debit side reflection investment disbursement actual amount, the credit side reflected changes over to the manpower property account the amount. At the end of semester the remaining sum in the debit side, indicated to still was in obtains and trains the stage staff's investment. (4) human capital account. This account uses for to reflect when free calls in the staff from the parties concerned, takes the manpower property the corresponding account, the reflection investment origin. When the staff leaves the enterprise, should change over to the human capital account corresponding amount outside business the income account.