比较国际会计考前复习资料简化版.docVIP

第一章 1.The nature of MNEs跨国公司意义,在什么环境下出现 MNEs are those companies that produce a good or service in two or more countries. Their existence is due to the economic globalization. 2.Why should we learn comparative international accounting? 为什么要学习西方财务会计？ First，it reminds that the US and other Anglo-Saxon countries are not the only contributors to accounting. Second, it demonstrates that the preparers, users and regulators of financial reports in different countries can learn from each others’ ideas and experiences. Third, it explains why the international harmonization of accounting is desirable but difficult to achieve. 问题二：MNEs 对会计国际化的影响 The rise of the MNE is one of the main factors responsible for the internationalization of the accountancy profession ,Accountancy firms have followed their clients around the world ,setting up new offices overseas and/or merging with overseas firms .The rise of the MNE contributes to the growth of international auditing.（P17最后一段） 跨国公司的出现是会计职业界国际化的主要因素之一。随着会计师事务所的客户不断国际化，事务所本身也在走向世界，它们在海外建立新的办公室或者兼并海外公司。 第二章 Causes of international accounting differences引起国际会计不同的原因 Culture, legal systems, providers of finance, taxation, other external influences (adoption or convergence with IASB, inflation, theory), the profession How culture influence international accounting? 文化如何影响国际会计？ Culture includes a set of societal values that drives institutional form and practice. It will affect the value system or attitudes of the accountants. How tax influence international accounting? 税收如何影响国际会计？ US and UK: tax and accounting treatments are different France and Germany: tax accounts are the same as commercial accounts How law influence international accounting? 法律如何影响国际会计？ Anglo-Saxon countries: common law Continental Europe: Roman law Companies in common law countries have higher levels of disclosures How finance influence international accounting? 筹资如何影响国际会计？ Capital market systems (UK, USA): outsider shareholders, accounting is flexible, judgment fair