会计学专业外文翻译中国的成本管理会计现状.doc

外文原文 Cost And Management Accounting in the Peoples Republic of China IExecutive Summary This report is the result of a study undertaken by the Institute of Management Accountants IMA to examine cost management practices and costing methodologies in the Peoples Republic of China CONCLUSIONS ? The adoption of the 2006 Accounting System for Business Enterprises ASBEs by the Peoples Republic of China brings around substantial convergence of Chinese accounting standards with International Financial Reporting Standards IFRSs . ? With regard to internal reporting , costing issues can arise form differences between Chinese and Western companies in the types of costs treated as product costs , and differences in allocating these costs to products in an appropriate manner? There are a number of cost items that have been inappropriately treated in the past per Chinese accounting regulations ; changes made by the 2006 Accounting System for Business Enterprises have begun to address these? Most Chinese companies follow traditional methods for allocating costs to products , although the use of more accurate costing techniques is emergingThis state of costing practice is similar to that encountered in the WestImprovement in practice should be based on a cost/benefit analysis performed on an individual company basis? While differences exist between the costing practices of Chinese companies and those used by Western companies , a convergence of practice is in process? Product cost is the most important factor in determining product pricingOther factors , especially competitor pricing, are also very important? It cannot be concluded that differences in costing practices lead to product dumping. IIStudy Background OBJECTIVES This report is the result of a study undertaken by the Institute of Management AccountantsThe objectives of the study included the following : 1 A comparison of international and Chinese accounting policies , procedures , and met