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why the value of new employee cannot be recognised in the balance sheet?
Please help to answer this question and answer in english, many thanks!!

2007-02-06 07:02:26 · 3 個解答 · 發問者 Kan 2 in 商業與財經 其他:商業與股市

3 個解答

首先,我會用中文解番個concept你知先,之後會再用英文答你ge問題。

首先,我地可以列o係balance sheet o既item只係公司所'擁有'o既資產。
例如由公司擁有o既motor car, land & building同埋trading stock一類ge資產,由公司擁有(私有產權),公司先可以放佢o係balance sheet。
而員工,事實上非公司擁有,只係由僱用合約約束雙方,一方支付薪金,一方提供服務,所以員工不應列入balance sheet。

balance sheet shows the financial position of a company by including Assets, Liabilities and Capital.
Asset = capital + Liabilities
Employee, people work for company under employment agreement, but the company have no exclusive right over the employee. The company cannot sell the employee to generate income. The items included in the balance sheet must be owned by the company.

Efficient employee can only be treated as inherent goodwill, which can not be show in the balance sheet.

To conclude, employee are not asset owned by the company, so the accountant of the company should not treat employee as a balance-sheet's item.

Clear ?

2007-02-06 21:43:21 補充:
Accounting concepts :Money measurement

2007-02-06 16:40:48 · answer #1 · answered by ? 5 · 0 0

why the value of new employee cannot be recognised in the balance sheet?
you know that
balance sheet idem(項目)is asset / liability
new emplyee?
It should not asset / liability
Asset such as fix asset( goodwill, land...)
current asset ( cash/ bank / debtor )
liability (debenture / creditor)
however, new employee is 員工
If you said 員工薪金have not been paid
It is accrual expenses
is list as current liability
we are not list many ( such as motor vehicle expenses...)
because it make too long

2007-02-06 15:03:15 · answer #2 · answered by DORIS 7 · 0 0

其實唔係好明你既問題, 不過都嘗試解答一下吧~

無錯, 站o係公司既立場, 員工確實係一樣重要既資產, 如果係資產, 就應該記錄o係Balance Sheet上. 但係點樣先至可以量度每個員工既價值呢(薪金有時都未必能夠反映到員工既真實價值)? 呢個先至係問題既重點!

2007-02-06 07:17:12 · answer #3 · answered by Chi Yin 2 · 0 0

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