国际会计(普通高等学校十三五规划教材)(英文版)
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作者编者:吕久琴
出版社西安电子科大
ISBN9787560639178
出版时间2015-11
装帧其他
开本其他
定价36元
货号3430327
上书时间2024-10-24
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目录
Chapter 1 Introduction
Learning objective
l.1 International Accounting Issues
1.1.1 Two examples
1.1.2 Additional requirements
1.1.3 International accounting language
1.2 The International Development of Double Entry System
1.3 The Development History of International Accounting
1.4 Definition of International Accounting
1.5 Content of International Accounting
1.5.1 Basic content
1.5.2 International accounting in recent years
1.6 The Growing Internationalization of Capital Markets
1.6.1 The growing internationalization of capital markets
1.6.2 The main international capital markets
1.6.3 Chinese publicly traded company worldwide
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter 2 Development and Classification
Learning objective
2.1 Development
2.1.1 Factors influencing accounting development
2.1.2 Related factors
2.2 Classification
2.2.1 Deductive approach
2.2.2 Inductive approach
2.3 Conclusion
2.3.1 Stable classification of accounting systems
2.3.2 Accounting practice at the national level or transnational level
2.3.3 Many distinctions of accounting at the national level
2.3.4 Fair presentation vs. legal compliance accounting
Terms of the Chapter
Discussion Questions
True or False
Multiple Choice
Case Analysis
Chapter 3 Accounting in Developed Countries...
Learning objective
3.1 Basic concepts
3.1.1 Accounting standards
3.1.2 Accounting standards and practices
3.1.3 Fair presentation and legal compliance accounting
3.2 France
3.2.1 Introduction
3.2.2 Accounting regulation and enforcement
3.2.3 Financial reporting
3.2.4 Accounting measurement
3.3 Germany
3.3.1 Introduction
3.3.2 Accounting regulation and enforcement
3.3.3 Financial reporting
3.3.4 Accounting measurement
3.4 Japan
3.4.1 Introduction
3.4.2 Accounting regulation and enforcement
3.4.3 Financial reporting
3.4.4 Accounting measurement
3.5 The Netherlands
3.5.1 Introduction
3.5.2 Accounting regulation and enforcement
3.5.3 Financial reporting
3.5.4 Accounting measurement
3.6 The United Kingdom
3.6.1 Introduction
3.6.2 Accounting regulation and enforcement
3.6.3 Financial reporting
3.6.4 Accounting measurement
3.7 The United States
3.7.1 Introduction
3.7.2 Accounting regulation and enforcement
3.7.3 Pinancial reporting
3.7.4 Accounting measurement
……
Chapter 4 Accounting in Emerging Market Countries
Chapter 5 Reporting and Disclosure
Chapter 6 International Accounting Harmonization or Convergence
Chapter 7 Foreign Currency Translation
Chapter 8 Changing Prices Accounting
Chapter 9 International Financial Statement Analysis
Chapter 10 The Governance of Multinational Enterprises
Chapter 11 International auditing
Chapter 12 International Management Accounting
Chapter 13 International Taxation and Transfer price
Reference
Some Helpful Websites
内容摘要
国际会计是财务会计的延伸，产生于20世纪六七十年代。它是随着跨国公司的蓬勃兴起和国际经济的一体化发展起来的。本书采用英文的形式，介绍国际财务会计和国际管理会计的问题。
吕久琴主编的《国际会计(普通高等学校十三五规划教材)(英文版)》主要介绍了世界上主要国家的会计制度的差异及其形成原因以及世界范围内的会计模式；揭示了会计国际化协调的程度和进展情况，尤其关注国际会计准则理事会、国际会计师联合会、证
券委员会等国际组织的动向和理念；分析了跨国公司经营中遇到的财务会计和管理会计问题，包括国际财务报告的编报和披露问题，外币折算，物价变动，国际财务报表分析，跨国公司治理，国际税收和转移价格，跨国公司成本核算、决策、控制、绩效评价和战略管理系统等。本书能够帮助学生了解主要发达国家和地区的会计业务特征，熟悉中国会计的特色，掌握国际会计协调或者趋同的动态；熟练地应对跨国公司的会计问题。
本书适合会计学的本科生、研究生以及其他经济管理类专业的本科生和研究生使用。
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