中外会计报表的比较及启示.docx
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中外会计报表的比较及启示.docx
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中外会计报表的比较及启示
HigherEducationProgrammeFeedbackSheet
ProgrammeTitle:
Finance
Accounting
ModuleTitle:
ResearchProject
Student:
ShiJuan
ModuleTutor:
LiuHaijuan
AssignmentTitle/Number:
Assignment1
SubmissionDate:
31October,2012
LearningOutcomes:
TutorFeedback
Mark
Classification:
1st2:
12:
2PassRefer
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Title
Chineseandforeignaccountingreportcompareandenlightenment
Background
Theaccountingreportwasdevelopedonthebasisoftheaccountingstandards,tohelpinvestors,creditors,andotherusersofaccountingreportsevaluatetheenterprise'soperationalandfinancialactivitiesofthepastandpredictthefuturefinancialpositionoftheenterprise.2007,theMinistryofFinanceintroducednewaccountingregulationsandcorporateaccountingstandardsarestilldifferenceswithinternationalguidelines.AfterChina'saccessiontotheWTO,nowaccountingreportsinternationaltradeoperatorisunabletomeettherequirementsofthequalityofitsinformation.AlthoughChinahasmadealotofimprovementsinaccountingstandards,theMinistryofFinance,isstillnotsufficienttomeetalltherequirements,accountingreportsshouldbefurtherextended,shouldbeincreasedtomorenon-monetaryinformation.
ByatleastforthecurrentreportingsystemInthefollowingdefects:
(1)CannotunderstandthetransactionsofthemiddlerawuncertainmattersandmattersImpact;
(2)OfthestickformcannotbesufficientlyheavyDependingontheeconomicsubstance;(3)accountingseriousendlessWhole;
(4)CannotmeetthereportingobjectivesreflectbyCampresponsibilitysystemtothedecision-makingusefulchanges;
(5)Islosingitsrelevance.
Researchobjective
AtunderstandingbetweenChinaandtheinternationalnorms,andinaccordancewithChina's
Specificnationalconditionsandmaketheappropriateadjustmentstotheinvestorsandotherusersofaccountingreports
Withthereliability,relevance,accountingreportseasiertounderstand,andpromoteChina'smarketeconomy
Furtherdevelopment.
Method
Inthispaper,twoofthecompany'sannualreport,forexample,China'saccountingreportsfromtheaccountingstatementsandrelatednotes,andshouldbedisclosedinthefinancialreportinformationaboutotheraspectsofforeigncompareandmakesomesuggestions.Bycomparisonofaccountingreportswiththeinternationalfinancialreportingresultsreveal:
China'saccountingreport,therearestillmanydeficiencies,theneedtofurtherstandardizeandimproveouraccountingreports.
Timescale
September1-2:
Reviewofliterature
September3-13:
Tocollectfirst-handdata
September14-20:
Collectionofsecondarydata
September21-25:
Analysisofprimarydata
September26-30:
Comparisonoffirst-handdataandsecondarydata
October1-3:
Conclusionanalysisrecommendations
October4-18:
Finishingsuggestions
October19-23:
Completeprojectreport
October24-28:
Finalwritingofprojectreport
Resources
Ihaveaccesstothecomputerhardwareandsofewer.Somecareaboutpeoplevoluntarilyprovidesomehelp.Followingconsultations,thethreecompanieswillingtofundandprovidedata.
References
1.
2.
3.
Chineseandforeignaccountingreportcompareandenlightenment
ShiJuan
Abstract
Financialreportisculminationoffinancialaccounting.Corporatefinancialinformationisalsothemaincarrierandtheoutputform.Financialandaccountingreportsaremoreandmoreconcernbybusinessoperatorsandinformationusers.Statesorinternationalorganizationsalsomakespecificprovisionsonthefinancialreport.However,accordingtotheactualsituationofdifferentcountries,thesystemsandcontentofaccountingreportingaredifferenttoo.Thisreportfromtheaccountingconcept,liststhecompositionandsubstanceofnationalaccountingreportandthepurposeofthepreparationofaccountingreportstocomparativeandanalysistheinadequaciesoftheaccountingreportofChina.Wetrytointendtofurtherimproveourfinancialandaccountingreportsandimprovethequalityofinformationininternationaltransactions.
Keywords:
accountingreportsInternationalComparisonInspiration
Tableofcontents
ChapterⅠFinancialReporting………………….…..…6
1.1FinancialAccountingReportDefinition………6
1.2Composedoffinancialaccountingreports……..6
1.3financialaccountingreportsrole………...…….6
ChapterIIcomparisonofChineseandforeignfinancialreport………………………………………………...….8
2.1FinancialReportingcomparison…………...….8
2.2financialstatementsformatdifferencescomparedwith…………………………………………10
2.3Comparisonofthesubstanceofthefinancialreport…………………………………………………..11
2.4Comparisonoffinancialreportinginformationdisclosuredifferences………………………………….12
2.5Differencesinthefinancialstatementsofgoals
ChapterIIIourfinancialreportingproblems………….15
ChapterIVRevelationofourfinancialreporting……..17
Bibliography..................................................................22
ChapterⅠFinancialReporting
1.1FinancialAccountingReportDefinition
Thefinancialreportreflectingthefinancialpositionandoperatingresultsofthewrittendocuments,includingbalancesheet,incomestatement,cashflowstatement,changesinequitytable(newaccountingstandardsrequiredisclosureintheannualreport),ScheduleandFinancialStatementsandfinancialsituation.Generalinternationalorregionalaccountingstandardsforfinancialreportingexpertiseofindependentcriteria.FinancialReporting"fromtheinternationalpointofviewisamoregeneralterm,butthetermfinancialaccountingreportsinthecurrentrelevantlawsandadministrativeregulations.Inordertomaintaintheconsistencyofthelegalsystemforthebasicnormsstilluselessterminologyoffinancialaccountingreports,butatthesametimetheintroductionoffinancialreportingterms,andpointedoutthatthefinancialandaccountingreports,"alsoknownas"financialreporting",whichdefiedsolutionbasedconvergenceofnationalconditionsandinternationalissues.
1.2Composedoffinancialaccountingreports
Thefinancialreportincludesthefinancialstatementsandshouldbedisclosedinthefinancialreportinformationanddata.Amongthem,thefinancialstatementsofthereportitselfanditsnotesoftwoparts,thenotesareanintegralpartofthefinancialstatements;thereportshouldatleastincludeabalancesheet,incomestatementandstatementofcashflowsandotherstatements.
Thefinancialstatementsofthecorecontentofthefinancialreport,butinadditiontooutsidethefinancialstatements,financialreportsshouldalsoincludeotherrelevantinformation,specificallyinaccordancewiththeprovisionsofrelevantlawsandregulationsandinformationneedsofexternalusers.Ifthecompaniescanbedisclosedinthefinancialreportsofitscommitmenttosocialresponsibility,contributiontocommunitycapacityforsustainabledevelopment,andotherinformation,thisinformationisalsorelevantfortheuser'sdecisions,despitebelongingtothenon-financialinformation,andcannotbeincludedinthefinancialstatements,butifregulationsoruserdemand,corporatefinancialreportingshouldbedisclosed,sometimescompaniescanvoluntarilydiscloserelevantinformationinthefinancialreports.
1.3financialaccountingreportsrole
Financialstatementsisthemainpartofthefinancialreporting,accountinginformationitprovidesanimportantrole,mainlyreflectedinthefollowingaspects:
1.Comprehensivesystemtorevealthefinancialpositionoftheenterpriseinacertainperiod,operatingresultsandcashflows,conducivetotheoperationandmanagementpersonnelwhounderstandtheindicatorofthecompletionofthetasksoftheunit,theoperatingresultsoftheevaluationandmanagementpersonnel,inordertoidentifyproblemsandadjustthebusinessdirection,developmeasurestoimprovethemanagementlevel,improveeconomicefficiency,toprovidethebasisforeconomicforecastinganddecision-making.
2.Conducivetothecountry'seconomicmanagementdepartmentstounderstandthehealthofthenationaleconomy.Summaryandanalysisoffinancialstatementsinformationprovidedbythevariousunits,tounderstandandmasterthevariousindustries,theeconomicdevelopmentoftheregionaleconomicsituation,inordertomacro-controleconomicoperation,optimizingtheallocationofresourcestoensurethesustainabledevelopmentofthenationaleconomystable.
3.Conducivetoinvestors,creditorsandotherpartiesconcernedtograsptheenterprise'sfinancialposition,operatingresultsandcashflows,andthenanalyzescorporateprofitability,solvency,investmentincome,anddevelopmentprospectsfortheirinvestment,loansandtradebasisfordecisionmaking.
4.Helpmeetthefinancial,tax,business,auditandotherdepartmentstooverseethebusinessmanagement.Throughfinancialstatementscancheckandmonitorwhetherenter
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