请帮忙翻译一下下面的英文吧，十分感谢

3.5 human resource accounting report
(1) External. Human assets as investment in human resources and form, often more than one year duration, but usually shorter than the economic life of certain fixed assets. Consider the mobility of human assets in the financial statements should be long-term investments and fixed assets are shown in between. Human assets will be amortized on the human assets of the project, reflect human assets; Human capital items included in the paid-up capital, to reflect the integrity of enterprise owners.

(2) internal report. Its content in two parts, part of the non-monetary information, the main business now is the human resources composition, distribution and use, particularly for some of the cost of important talent, the focus should be revealed; Another part of the information is currency, primarily the responsibility of the enterprise center on the present value of human resources, human resource inputs than outputs. For some of the cost of important talent, should create a separate analysis of the costs and benefits to determine their rate of investment return.