human: adj.1.人的，人类的 (opp. divine, animal)。2.凡人皆有的，显示人类特点的。3.有人性的，通人情的。短语和例子human affairs 人事。 a human being [creature] 人。 the human race 人类。 To err is human. 〔谚语〕人皆有过。 human torpedo 人控鱼雷。n.〔口、谑〕人；
Manpower capital theory is accounting for human resource to produce to establish , is theoretical and basic , in the accountant of human resource a series of important concepts such as manpower asset and manpower capital establish to offer theoretical basis 人力资本理论为人力资源会计的产生奠定了理论基础，为人力资源会计中人力资产、人力资本等一系列重要概念的确立提供了理论依据。
