中美会计准则差异（中英文对照）[48p].pdfVIP

Part II: A Comparison of PRC and US GAAP 第二部分：中国企业会计准则与美国会计制度比较 ? Similarities共同点 ? Differences不同点 Hierarchy of PRC accounting regulations 中国企业会计制度的结构 Regulations on accounting and financial reporting 会计处理与财务报表编制的规范 Revise concepts in Basic Specific accounting standards Accounting Standards for Business Enterprises 明确的会计准则 (1993)企业基本会计制度