劳动耗费

按劳动耗费量交换产品

Exchange of products in accordance with labour values

社会平均劳动耗费标准

Standard of average social labor consumption

会计实践主要通过价值尺度对劳动耗费和劳动成果进行记录，生产力水平的高低，需要有与之相适应的会计实践管理手段和会计理论。

In reality , accounting can act as value criterion , recording labour consumption and labour result .

对商品估价，要综合考虑商品的劳动耗费和使用价值。

In assessing a commodity , it is necessary to take account of both expenditure of labor and use value .

会计起源于社会生产，在社会生产发展的过程中，人们需要对劳动耗费和劳动成果进行确认、记录、计算、分析、对比等工作。

Accounting stemed from society production . During the course of society production development , we should affirm , record , calculate , analyze and contrast the expense and the income of labor .

在运用成本逼近法时，待估地块的价格是由开发具有同样效能的土地的劳动耗费和物质费用所决定的。

In terms of cost approach , price of land to be appraised is determined by the labor expense and material cost that are brought by developing the land with the same efficiency .

劳动力集约型比较优势是指通过集约化使用劳动力，实现劳动力资源的优化配制，提高人力资源的利用效率，节约活劳动耗费，使劳动力的增长低于经济的增长从而产生的比较优势。

The intensive comparison advantage of labor force resource is a comparison advantage through the intensive use of labor resource . It could optimize the preparation and improve the efficiency of human resources , save the cost of labor .

商品价值创造中的三种劳动是耗费劳动、传导劳动和凝结劳动。

The three kinds of labor in value creation are live labor , transition labor and coagulate labor .

传统经济学的劳动力价值理论只有生产劳动力的生产费用（物化劳动），没有生产劳动力的劳动时间（活劳动）的耗费。

The production of labor force includes the consumption of labor time .