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本文分析了无形资产与人力资产的内在联系及其各自的特征 ;说明了无形资产与人力资产这两个概念在会计学中应该分别界定。
This paper analyzes the intrinsic relationship between intangible assets and human assets and their respective characteristics; shows that the two concepts of intangible assets and human assets should be defined separately in accounting.