成本会计

With replacement cost accounting, assets are valued at the amount it would cost to replace them.

在重置成本会计方法下，资产通常是以替换现存资产的所需的成本来计量的。

The human resources training cost should be measured by accountants before training, which is more reasonable and soundable in accrual basis and matching principle.

在成本核算方面，应按人力资源会计中人力资源培训成本会计进行核算，这比按传统会计更合理、更符合权责发生制和配比原则。

Through the analysis of the cause of commission,get the result that capital cost accounting not only make stockowner's benefit get correct accout ,but also accout the benefit of human power capital owner indirectly,and these should solve the problem of commission efficiently.

通过对委托代理问题产生原因的分析，认为资本成本会计不仅使得股东权益得到准确计量，而且也间接计量了人力资本所有者权益，将有效地解决委托代理问题。

Referring to the results of study on Human Resources Accounting, this paper first analyzes the necessity and feasibility of Human Resources Accounting in China, introduces the history and basic theories, focuses on three different models of examination and calculation and deliberates on the advantages and disadvantages of each one.

本论文在参考国内外人力资源会计研究成果的基础上，首先分析了我国人力资源会计发展的必要性和可行性，其次介绍了国内外人力资源会计的发展历程和基本理论，然后重点论述了人力资源会计的两大基本内容：人力资源成本会计和人力资源价值会计。

Referring to the results of study on Human Resources Accounting, this paper first analyzes the necessity and feasibility of Human Resources Accounting in China, introduces the history and basic theories, focuses on three different models of examination and calculation and deliberates on the advantages and disadvantages of each one.

本论文在参考国内外人力资源会计研究成果的基础上，首先分析了我国人力资源会计发展的必要性和可行性，其次介绍了国内外人力资源会计的发展历程和基本理论，然后重点论述了人力资源会计的两大基本内容：人力资源成本会计和人力资源价值会计。接着详细论述了基于以上两种理论的不足而提出的一种新的会计模式，劳动者权益会计。

A representative list of these functions would include Design,Detail Drafting,Checking,Document Storage and Microfilming,Inventory Record Keeping,Lead Time Estimating,Routing,Rate Setting,Raw Material Procurement,Machine Set-up,Materials Handling,Tool Design and Maintenance,actual Manufacture,Quality Control,Cost Accounting,and Inventory Storage.

这些作用一张代表性名单将包括设计，细节起草，检查，文件存贮，并且制为微缩片，保持的库存纪录，估计的前置时间，寻址，价格设定、原材料获得、机器设定、材料搬运、工具设计和维护、实际制造、质量管理、成本会计和存货Storage。

Therefore,teachers should make some improvement in their teaching methods and discard formerly stiffly sermonizing teaching ways and use easily understood words and suitable methods to make the teaching of the Cost Accounting more effective.

目前，在成本会计教学过程中，教学手段绝大多数停留在黑板和粉笔等自然媒体，教学方式方法还是采用&单纯、传统的以教师为中心&的灌输式教学方法。

The change stems from the cost-accounting enterprises manufacturing environment and changes in management theory and methods of innovation.

成本会计的变化源于企业制造环境的变化以及管理理论与方法的创新。

This practical research substantiates that establishing an environmental cost accounting system is an inevitable trend under the constant development of China's economy; and in the not too distant future, this environmental cost accounting system will definitely be included into the country's accounting systems, so as to make it more standardized.

研究实践证明，随着我国经济的不断发展，构建环境成本核算体系己是大势所趋，在不远的将来，环境成本会计核算一定会纳入我国会计体系当中，使其更加规范、标准。

The origins of GPK are credited to Hans George Plaut, an automotive engineer and Wolfgang Kilger, an academic, working towards the mutual goal of identifying and delivering a sustained methodology designed to correct and enhance cost accounting information.

起源GPK记为汉斯乔治普劳特，汽车工程师和沃尔夫冈Kilger ，学术，努力实现共同目标的确定和提供持续的方法，以正确的，并加强成本会计信息。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。