中美会计准则对比（中英文对照）(48页).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 概念的更新 ASBE Accounting systems for financial Accounting systems for small business 企业会计制度 institutions金融机构会计制度 enterprises小型企业会计制度 Guidance for various industries i.e, revenue, costing 不同行业会计制度指导（如：收入、成本等） Specific interpretation and response letter /cn Similarities共同点 Basic Concepts and Qualitative Characteristics 基本概念与性质特征 PRC 中国企业会计制度 US GAAP美国会计制度 Validity, Accuracy, Completeness Similar to PRC standards and Timeliness合法，准确，完整， 与中国企业会计制度相似 及时 Consistency 一贯性 Accrual Basis of Accounting 权责发生制 Matching Principle配比原则 Going Concern Assumption 持续经营假设 Cash and Cash Equivalents 现金与现金等价物 PRC 中国企业会计制度 US GAAP美国会计制度 Cash comprises cash on hand and demand deposits. Similar to PRC accounting 货币资金包括现金和银行存款。 standards. Cash equivalents are short-term, 与中国企业会计制度相似。 highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.现金等价物指持有 的期限短、流动性强、易于转换为 已知金额的现金及价值变动风险很 小的投资。 Accounts Receivable and Bad Debt