Based on the analysis of the character of Human Resource, the author points out that in accounting, as a piece of special property, Human Resource is confirmable, measurable and reportable, and thus expounds the feasibility of 通过对人力资源特性的分析,阐述了人力资源作为企业的一项特殊资产,在会计上是可以确认、量和报告的,进而论述了创立人力资源会计的可行性。
confirmable
[ adj ] capable of being tested (verified or falsified) by experiment or observation <adj.all>
Confirmable \Con*firm"a*ble\, a. That may be confirmed.
At the White House, Fitzwater said, "We have no independent or confirmable information on this report.