1, different property ranges

Human resource training: generally refers to the total amount and amount produced by industrial enterprises, including unsold inventory that has not yet generated income;

The main business income of human resources development is the sum of other business income, and the total income of some circulation enterprises is the difference income, that is, gross profit.

2. The basic accounting units are different.

The accounting basis is different. Human resource training takes industrial activity units as the basic accounting units, and human resource development takes independent accounting units as the basic accounting units.

3. Different treatment methods

Human resources training should be calculated on an annual basis and paid in advance on a monthly basis. At the end of each month, the enterprise shall transfer the month-end balance of the cost and tax subjects to the debit of the "profit this year" subject and the balance of the income subjects to the credit of the "profit this year" subject.

Then calculate the difference between the debit and credit amounts of the current "salary" account.

The primary purpose of human resources development should be to confirm and measure the influence of the differences between accounting and tax law on the inflow or outflow of future economic benefits of enterprises, and put the income tax accounting of enterprise assets and liabilities in the first place.

Baidu encyclopedia-human resource development

Baidu encyclopedia-human resources training