哪位好心高人,帮我翻译一下下面的一段英文,谢谢啦!本人英语不太懂啊。
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.
The specific process for the new single received from the beginning to be responsible for the data translation trimmed, arrange hit the boards, and auxiliary materials development, at the same time, a board of design for the guest to work and so on, until all the materials are OK after, began to do the right model to guest batch, receive guest after the start of the order number order according to the guest of various materials, all materials are the guests OK open big after goods, and to pay attention to the goods time problem, where a part of a ring in the process, need documentary carefully follow up, and to find out problems that may arise, solve early, let superior and customers understand detailed goods do, until the factory successfully completed production. Then do then packing list, commercial invoice, and check the shipping company send in the CO and B/L, and so on... The three years of handbags documentary work let me know very much about the various processes and production goods specific precautions, opponents have more profound understanding to the quality of the bag.
pls clear the balance asap.请尽快结余额。
it is better to settle before 20th.
最好是在20号以前结账。
then i can arrange to send out the documents,
然后我可以安排发出文件,
or i can only send them after national days holidays.
或者我只能在国庆节后发出文件。
as i will just come back after oct.3 from business trip.
因为在我的商务旅行结束后,我将于十月3号返回。
请尽快把钱付清。
最好能在20号之前解决,那么我就可以安排把文件寄出,否则我只能在国定节假日之后寄出。我10月3号才能出差出来
请尽快还清余款。
最好能在20号之前搞定,那样我才能安排寄出单据,否则我只能在国庆后寄出了,因为我只能到3号以后才出差回来。
请尽快付清剩余款项。最好在20号之前,然后我就可以安排把资料发给你。不然我就只能在国庆节假期之后发那些资料,因为我10月3号才会从外地出差回来。
PLS的平衡尽快清除。
最好是20日前解决。然后,我可以安排发出的文件,或者我只能发送后,国家天假期。我刚回来出差后从10月3日。
请尽快清除平衡。
这事更好地解决之前,第二十。然后我可以安排发送文件,或者我可以只把他们国庆日假期后。我会回来后,oct.3从商务旅行。
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