会计专业英语

• Opportunity Costs
Opportunity costs are considered as"an asset value when the target of an alternative use"
Exit Cost
• Concept
Exit costs can be classified into the three categories of lost efficiency prior to separation , job vacancy cost during the new search and termination pay.
Human Resource Accounting
Definition
The American Accounting Association defines :
human resource accounting as “the human resources identification and measuring process and also its communication to the interested parties.”
Two reasons for including human resources inaccounting
Second: the value of a person as a resource depends on how he is employed. So management style will also influence the human resource value.
• Treatment
ቤተ መጻሕፍቲ ባይዱ
Analysis
Indemnities must be classified as extraordinary expenses because they comply with certain conditions.
conclusions
Training and
• Treatment from a Financial Accounting Perspective
Selection
Cost Analysis
• Treatment from a Managerial Accounting Perspective
Training and Selection Cost Analysis
• Historical Costs
Historical costs will decreased as long as employees get know they job better.
• Substitution Costs
This cost includes exit costs of the leaving employee and recruiting and training of the replacement.
Two reasons for including human resources in accounting
First: people are a valuable resource to a firm so long as they perform services that can be quantified