跪求高人 帮我翻译一下下面的英语 急用 谢谢
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.
School building is the material carrier of the entire campus culture, pleasant environment will enable college students optimistic about the progressive, advanced teaching facilities, a wealth of newspapers and magazines, regular radio, film and television-oriented campus culture to the development of high-level to provide a good moral and education environment, students can be inspired by the rational, in the emotional response generated to achieve the regulation of student behavior, the role of spiritual purification students.
Sound system, norms of civilized behavior of students. A variety of school code of conduct, school discipline and civilized conventions and regulations on the establishment of a civilized and orderly campus, play a role to ensure that students norms of civilized behavior plays a role. Attention should be paid to the cultural construction of student hostels, student hostels reform the management system, fully mobilize the students to self-improvement, self-management, self-service initiative, the dormitory building into a living, entertainment, education, multi-purpose "cultural district", so that students feel , democracy, harmony, and maintain a good attitude; On the other hand, can enhance a sense of belonging among students so that they love the class, love the school, have to rely on the psychological. Students to the idea of a good character and life, the promotion of excellent school spirit, study the formation, so that respect for knowledge and work, love the concept of the collective people in the university campus to form a hideous act of contempt, advocating a favorable environment for spiritual and promote righteousness.
Contemporary college students become more serious, psychological problems, which affect not only individual physical and mental health of students, but also on the national senior qualified talents. To this end, this paper pointed out that the common psychological problems of college students on the basis of the school management tried to psychology, educational psychology, mental hygiene and sociology and so on. To explore and analyze the psychological problems of contemporary college students the main reason for the increase, and finally the psychological problems of students to control and debug a number of practical ways.
2, production of books is the result of hard work.
3 The question is whether she can overcome these difficulties themselves.
4, each piece of news to hear people are excited to have jumped.
5, as long as you do not lose heart, they will succeed.
6, self-confidence will help children grow up.
7, time is a waste of time, the easiest thing.
8, the manager said we discussed the issue with nothing to do.
9, I should have given you some help, just too busy.
10, the engineer is how to resolve those dilemmas is still a mystery.
11, the elderly find it hard to adapt to city life.
12, more and more people start using solar energy to save coal, oil, electricity and other resources.
13, from lunch when she was waiting for him, is still waiting.
14, if a doctor came last night and earlier today he would not have had a high fever.
15, it is best you leave now, or miss the bus.
六，从英语翻译到中文
1，我们的好恶，品位，喜好决定了作为读书活动的选择，看电影，露营，或某种文化追求，都与社会环境和学习经验。我们取得的东西，从我们的家庭，学校，工作对象的各种利益，和大众媒体。基本上，这种态度就等于承认休闲是生活的重要休闲区和一个可以而且应该很好地加以利用的信念。
2，自尊是一种能量，当它是高，人们觉得自己可以处理任何事情。这是一个特殊的感觉时，或正在发生的事情都进行得很顺利。新的赞美词，一个微笑，一个一个的成绩单，或做一些事情，创造自己在这个能源可以创造好成绩感到自豪。在谈到自身受到威胁和自尊是情绪低落，一切都变得更艰苦的努力。这是很难听到，看到，或想清楚，和其他人似乎粗鲁，不体谅，和粗糙。问题是不要与其他人，它是与自我，但往往是直到精力恢复正常，真正的问题是公认的。
3，进行过多的话，白日梦可能是有害的。总是有那些谁将会代替实际活动得到的好处幻想生活。但是，这种极端相对的比赛，并有越来越多的证据支持这一事实，大多数人从白日梦，而不是它的一个多余的缺乏受苦。我们现在开始学习如何它确实是有价值的，当一个人被禁止做白日梦时，他们的感情平衡就可能被搅乱。不仅使他们更能够处理日常的日常生存的压力，而且他们的自我控制和自我导向成为濒危物种。
谷歌翻译，错误很多，自己改改吧~~
