国际会计 英文教材配套教学课件（完整版）（文字可修改版）.ppt

;Chapter 1 Introduction;Table 1.1 GlaxoSmithKline reconciliations of earnings to US GAAP;Table 1.2 GlaxoSmithKline reconciliations of shareholders’ equity to US GAAP; ;Table 1.6 Foreign company listings on major stock exchanges, August 2018;Sources: Based on Dunning (1992) and UNCTC (2018, annex table 2).;Source: United Nations Conference on Trade and Development (UNCTAD) (2007) World Investment Report 2007: Transnational Companies Extractive Industries and Development. Geneva UNCTAD.;Table 1.9 Share of the world’s top 100 MNEs by revenues, 2018;Table 1.10 Leading international accountancy firms, 2020;Table 1.11 Age and size of some accountancy bodies (early 2018);Chapter 2 Causes and examples of international differences;Table 2.1 Western legal systems;Sources: Prepared by the authors from World Bank statistics (such as, /indicator/CM.MKT.LDOM.NO, accessed 25 April 2015).;Source: Data from Datastream. Kindly provided in 2007 by Jon Tucker and David Bence of Bristol Business School.;Source: Prepared from tables in OEE/IODS, 2012.;Table 2.7 Initial classification based on corporate financing;Table 2.8 Usual balance sheet formats;Table 2.9 The evolution of the balance sheet (abbreviated versions);Table 2.10 Usual income statements under national laws;Source: By kind permission of Felix Soria, adapted from an unpublished draft PhD thesis, University of Reading, 2001; updated by the authors.;Source: Adapted from Volkswagen AG Annual Report 2001. Volkswagen AG, Wolfsburg, Germany.;Table 2.13 National words for the IFRS terms ‘provision’ and ‘reserve’;Comparative International Accounting Fourteenth edition;Source: Adapted from Accounting Review, Supplement to Vol. 52, p. 99. Copyright ? 1977 American Accounting Association, reproduced with permission of the American Accounting Association.;Notes: 1 This is an abbreviated term for corporate financial reporting. 2 These terms, borrowed from biology, should be interpreted merely as loose labels. 3 The terms at the