过劳的

The accounting conferment and the measurement are affected at two aspects such as human resources and intangible assets.

会计确认和计量则从人力资源和无形资产的确认与计量进行了具体的探讨。

Those with capital are unwilling to subsidise those without, at least not at prevailing prices.

拥有资金的机构又不愿意补贴缺乏资金的机构，至少不愿以现行价格提供补贴。