货币计量

时下，在对人力资源价值的货币计量方法上，尚存在着许多无法解决的问题。而存在这些问题的主要原因在于影响人力资源价值的因素无法用货币计量。

There still exist many problems in the monetary measurement of human resources because the factors affecting human resource value cannot be measured by currency .

国有非营利组织会计基本假设仍然包括会计主体、持续经营、会计分期和货币计量。但富有新的涵义，尤其是持续经营和会计分期体现得尤为明显。

The basic postulations of the state-owned non-profit-organization accounting still include accounting entity , going-concern , accounting period and monetary measurement , but they embody new meaning , especially going-concern and accounting period .

文章结合中国实际，对收入法进行修正和简化，估算出了中国1952~2003年以货币计量的人力资本存量数据，并将之与物质资本、GDP等进行比较。

In this paper , we modified and simplified the income-based measure of human capital stock to corporate the China 's reality , and estimate the money value of human capital stock in 1952-2003 , and compare it with physical capital and GDP .

用以多种价值为计量单位的假设代替货币计量假设的观点。

Monetary measurement postulate with based on the criteria of value postulate .

森林资源货币计量中的价值论基础。

Value theory for measuring value of forest resources .

从上世纪90年代中期开始，以货币计量的日本经济持续萎缩，这让公共财政难以为继。

From the mid-1990s its economy shrank in cash terms , wrecking the public finances .

人力资源的价值计量包括货币计量和非货币计量两大类方法，前者主要用于人力资源权益确认和投资收益分析；后者主要用于不同国家或地区、不同时期的人力资源或人力资本状况的比较。

The value measurement of human resource includes the currency measurement and the non - currency .

高等学校会计基本假设包括会计主体、持续经营、会计分期、货币计量。

The basic assumptions of accounting include accounting entity , sustained operation , accounting periodicity , currency measurement .

养老金需求有着特定的内涵，衡量需求量一般采用货币计量的方式，本文尝试用效用积分的概念对养老金需求的满足情况进行比较和衡量。

As there is a specified connotation for pension demand , monetary means is always adopted to calculate the demand .

资产是由企业拥有或控制并能用货币计量的经济资源。

Assets are the economic resources that are owned or controlled by a business and can be expressed in monetaryunits .

然而，在通货膨胀和通货紧缩时期货币计量单位是不稳定的。

Unfortunately , the monetary unit of measurement is not a stable measure in times of inflationary or deflationary price changes .

本文拟就人力资源价值非货币计量方法中的模糊计量方法进行探讨研究。

This article Tends to study chaos gauging method which is one of the non-monetary gauging method to value the human resource .

用动态法进行了可用货币计量的效益计算，说明节水改造是经济合理的。

The water-saving transformation is proved to be economical and reasonable through the benefit computation to the usable currency with the dynamic method .

网络经济对会计主体。持续经营、会计分期、货币计量等会计假设产生了冲击；

The network economy has many impacts on the hypothesis of accounting subject , sustainable management , accounting duration , and money calculating .

通过非货币计量的人力资源价值信息的披露，报表使用者能够有效地结合传统财务报表揭示的财务信息，更好的了解企业的经营情况。

The user of traditional finance report could better understand the situation of enterprises through the combination of financial information and human resource value information .

网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。

Appearance of network accounting wavers accounting entity , continuous operation , accountant period , currency assumption status that accounting suppose continuously in the traditional accounting .

无形资本计量单位的选择不应受单一货币计量单位的约束，可以采用多元化的计量单位。

The choosing of measurement unit for intangible capital should not be restricted to one single monetary unit , and we can adopt diversified measurement units .

森林生态效益的货币计量主要应采用替代市场法，这是实现森林生态效益货币量的科学计量的必要条件。

Replaced market method should be adopted to evaluate forest ecological benefits monetary quantum , which was necessary condition to realize scientific evaluate forest ecological benefits .

从会计主体、持续经营、会计分期及货币计量假设四个方面对此变化与冲击做了详细探讨。

Detailed explorations have been conducted in this paper in terms of the four aspects , accounting entities , sustained management , accounting courses and currency calculation assumption .

第三十四条负债是企业所承担的能以货币计量、需以资产或劳务偿付的债务。

Article 34 Liabilities are debts borne by an enterprise , measurable by money value , which is to be paid to a creditor in assets , or services .

行政事业单位国有资产是指由行政事业单位占有及使用的，能以货币计量的各种经济资源的总称。

State-owned property of administrative institution is the general name of all kinds of economic resources which are owned & used by administrative institution and measurable by money value .

针对这些观点，从会计主体、持续经营、会计分期、货币计量四个方面，提出了虚拟企业的会计假设不变的观点。

To this view , it advanced unchangeably the view of accountant assumption in this paper , from accountant main body , continuance management , accountant stages and currency measure .

本文通过总结国内外较成熟的人力资源价值货币计量方法，为进一步开展这方面的研究提供条件和根据。

This article summarizes the relatively ripe human resource value monetary measurement methods at home and abroad , in order to offer the condition and foundation for developing the research in this respect further .

第二十二条资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。

Article 22 Assets are economic resources , which are measurable by money value , and which are owned or controlled by an enterprise , including all property , claims , and other rights .

从会计要素的角度论述了森林资源的资产属性及其成为会计核算对象的条件，提出当森林资源的价值可以用货币计量并能为某利益主体所拥有时，则具备资产属性的观点；

The authors give analysis to the capital attribute of the forest resource from the angle of the accounting , and put forward reasonable point of view about the value of the forest resource .

在构建原则中提出了森林生态效益补偿为核心、配比原则和划分收益性支出与资本性支出、货币计量属性与其他计量属性相结合的原则等。

The construction principle is put forward in the forest ecological benefit compensation as the core , the matching principle and revenue expenditure and capital expenditure , currency and other measurement attributes with the principle of combining .

在计量人力资源个体价值时，将货币计量与非货币计量相结合，采用人力资源价值评议法对人力资源创造的新价值进行修正，充分体现人力资源价值的个体差异性。

In order to measure individual value of human resource , combining currency measurement with non-currency measurement , and adopting evaluation means to revise new creation value of the whole employees , which embodied difference between every person .

摘要在传统会计核算系统中，会计的主体是单一的，会计的货币计量单位是单一的，会计记账与会计报告所遵循的会计准则与制度也是单一的，因此账薄是单一的。

In traditional accounting system , the accounting entity is single , the accounting currency is single , and the accounting bookkeeping and accounting report should follow a single accounting rule and system , therefore the accounting book is single .

笔者提出了虚拟公司会计假设体系构建的一种想法：即构建包括会计主体、持续经营、以经营期为报告期、收付实现制、货币计量、合理判断等六项内容的会计假设体系。

This presentation has put forward one system including such six items as the entity of accountancy , sustained management , management period as the report period , the instant realization of charging and paying , currency measurement and reasonable judgement .

定量分析与定性分析相结合的方法：环境会计的确认、计量及会计报告均离不开定量分析的内容，环境核算就是要把环境会计的基本内容以货币计量的方式进行定量的分析。

Second , quantitative analysis and qualitative analysis : the environmental accounting measurement confirmation , accounting treatment and accounting report all cannot leave the content of the quantitative analysis , accounting system construction is to put the basic content of environmental accounting in monetary measurement way of quantitative analysis .