会计学专业外文翻译中国的成本管理会计现状.docVIP

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 , cos