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国外写中小企业会计准则的文献

发布时间: 2021-08-14 00:06:58

A. 谁能帮我找一篇关于会计规范的外文文献必须是外国人写的

在GOOGLE里键入 credit management 或者 accounts receivable management 会有大量的文章。
EBSCOhost外文全文数据库
Elsevier Science全文电子期刊数据库
WorldSciNet外文电子期刊
Springer外文电子期刊

B. 请大家帮我找一篇关于《中小企业会计问题》的外国文献,并且附中文翻译。

Starting a small business
Accounting - Small Business
VCE Accounting
What is a service business? List three examples of small service businesses that you know.

Define a small business.

A small business is a usually owned by one or two owner, these owner manage and controls the business. The business usually consists of 20 or less employees.

What is the difference between a sole trader and a partnership? What are two advantages and two disadvantages of a sole trader and a partnership?

Sole trader is a business owned by the one owner whereas a partnership is where two or more owners own the business and the share is spread among the owners. The advantages of a partnership includes a greater amount of money being used while can help them to increase the quality of services and goods. The flexibility of having one owner and therefore it gives the other owners the chance to take time off, so that he or she won’t have to worry about his or her business as there are other owner helping to look after the business, also the workload is spread.
The letter Pty Ltd stands for Proprietary Limited, this means that the business is a private company. Starting a small business have many advantages and disadvantages. Some advantages included having full control of the company with mean that your are able to make your own decisions without having to go through the whole process of having to go though lots of people before making the decision. It is also easier to start with a much lower cost. Disadvantages includes the lack of skills and experiences, a risk of failure as ypou have no idea if the business will be successful.

Some disadvantages included unlimited liabilities, which can cause company failure. Many disagreements concerning the running of the business.

The advantages of sole trader included the ability to make your own decisions and therefore giving you all the control and decision-making. This also limits the liabilities. Disadvantages includes the huge amount of responsibilities which the owner holds this enable the owner to have too much flexibility.

Expert PC Repairs Pty Ltd is a local small business that repairs computers. What do the letters Pty Ltd tell you about the business? What are two advantages and two disadvantages of starting your small business as a company?

A service business is where you pay and in exchange they provide you with business. Some examples of service business includes hair dressers, lawyers and electricians.

What is a trading business? List three examples of small trading businesses that you know.

A trading business is where you pay money in exchange you receive goods.

Some example of small trading business includes, milk bars, clothing shops and florist.

What is an e-commerce business? List three examples of e-commerce businesses that you know.

An e-commerce business is where the trading is done on the internet where you pay by card and receive good. Some
Some examples includes, Amazon.com, CDS and DVDs, also Danoz Direct.

Check your knowledge – service and trading businesses.

Trading: DVDs for sale on the internet, butcher, video rental, newsagent, bakery, school canteen, milk bars, mobile phone dealer, book shop.

Service: lawyer, dentist, cleaning business, local bus company, gardener, doctor, tutoring, sporting coach.

What does starting a business from scratch mean? In your own words explain a different advantage and disadvantage.

Starting a business from scratch means that you start off from nothing, you can develop the business the way you are able to develop your own image and reputation.

Advantages includes having the ability to start the business at your own pace as well, you’re also free to develop your own image as well as reputation.

Disadvantages are the capability of a business failure and you have no idea if this business is going to succeed.

What does buying an existing business mean? In your own words explain a different advantage and disadvantage.

Buying a existing business means buying a business which someone else had previously owned ran.

Some advantages includes having the business in a good location as well you’re able to know how successful the business have being.

However having this could also be a disadvantage as the old customers don’t really know you and are not sure if they should continue with the business. Sometimes this business may also have a bad reputation which may cause limited customers as they don’t know what you’re like when running a business.

What does buying a franchise business mean? In your own words explain a different advantage and disadvantage.

Buying a franchise means that your buying business’s name as well as they method of doing things and also their reputation and images.

Advantage of a franchise business includes the image the business has already set to the market and is very successful. Not only did you pay for the business you also pay for advertisement, which means you don’t have to worry about having to plan your own ads.

Disadvantage is not having the rights to change what you sell and the way you do business.

What do you think are the main advantages of buying a McDonalds franchise?

The advantages of buying a McDonalds business are the fame which McDonalds restaurants have already spread around the world everyone knows McDonalds therefore you don’t have to worry about your business not succeeding e to the limited amount of people knowing what you are. By buying the McDonalds franchise you’re eligible to all the ads and promotion for the company.

What do you think are the main advantages of buying a Video Ezy franchise?

Buying a Video Ezy franchise allows you to have your own territory, which means that you’re the only one of the kind in this area, this will bring better business.

What are the benefits of owning a video rental business that you:

Start from scratch: You are free free to develop your own idea and management.

Bought as an existing business: It’s in a good location as well as knowing that the business is should be successful.

Bought as a franchise: Having your own territory set for you in that area. All the ads are done for you.

Check your knowledge so far – Jim’s Mowing

What are the two advantages and disadvantages of buying a Jim’s mowing franchise?

Advantages: A well-known business, which gives you, the advantage of knowing that this business has very good chance of doing well. Also Jim’s mowing offers new businesses training so they can receive a good start. Disadvantages: Not having the ability to sell the procts that you want to sell and must depend on the what the business. Why would you want to start your business on the Internet?

Starting a business on the net can bring your many advantages includes the ability to advertise the business online, this helps to spread the information of your business everywhere. Not only that the cost of managing the business is also cheaper than that of other sorts of advertisements.

浅析中小企业会计规范化
罗伯特.修斯 阿兰.约瑟
[摘 要]中小企业会计核算存在会计核算主体界限不清,企业产权与个人财产界限不
清;所有者自身素质及逃避纳税心理,制约会计核算规范化;会计机构设置不符合相关规定;
会计核算违规操作等问题,对此,必须采取相关措施,使会计核算规范化。
[关键词]中小企业;会计规范化;会计核算
中小企业在完善我国市场机制、推动国民经济的发展、增加劳动就业、保持社会稳定等方面发挥着重要的作用。但在发展中也存在着许多问题,特别是会计核算的不规范,是制约中小企业进一步发展的瓶颈。
一、中小企业会计核算存在的问题
1.会计核算主体界限不清,企业产权与个人财产界限不清。中小企业的经营权与所有权的分离远不如大企业那么明显,尤其中小企业中的民营企业,投资者就是经营者,企业财产与个人家庭财产经常发生相互占用的情况,给会计核算工作带来困难。
2.所有者自身的素质低及逃避纳税的心理,制约着中小企业会计核算的规范化。中小企业在经营过程中,为了自身利益,往往有通过逃避纳税的方式增加财富的想法,经营状况不好时,逃避纳税的愿望就更强烈。当外部监管力度不够时,这种现象会普遍存在。
3.会计机构的设置不符合相关规定。很多中小企业,特别是民营企业,为了节约核算成本,不按规定设置会计机构。有的企业即使设置了会计机构,也层次不清、分工不明.会计人员的业务素质低下。由于中小企业一般经营品种繁杂、行业各异,经营规模差距较大,所聘用的财务人员素质参差不齐,从而导致了会计核算的不规范在会计人员任用上,小企业最常见的做法是用自己的亲属当出纳,外聘“高手”作兼职会计,这些人员有在税务部门工作的,有国有企业财务管理人员,有会计师事务所的人员等,一般定期来做账。有些中小企业企业管理者也愿意聘请能力强的会计人员做专职会计,但是由于其发展前景及社会上得到人们认识程度较低,再加上较差的工作保障,使得其对优秀会计人员的吸引力不强。会计从业人员资格认定及规范考核的问题也很多,会计无证上岗现象严重,会计主管不具备专业技术资格的现象不胜枚举,会计人员的后续教育培养工作几乎没有进行。
5.建账不规范或不依法建账,会计核算常有违规操作。中小企业有些根本不设账,以票代账;或者设账,但账目混乱。还有相当一部分中小企业设两套账或多套账,使会计信息严重失真。在会计核算方面,待摊费用、预提费用不按规定摊提,人为操纵利润,采用倒轧账的方式记账等。有些会计人员知识结构老化与专业知识较低,使得许多理论上完善的会计方法与复杂的会计技术无法实施,或在实施时大打折扣。
6.内部会计监督职能没有发挥出来。内部会计监督要求会计人员对本企业内部的经济活动进行会计监督,但是中小企业的管理者常干预会计工作,会计人员受制于管理者或受利益驱使,往往按管理者的意图行事,使会计的监督职能几乎无法挥。
7.原始凭证付出成本大,或者难以获得。原始凭证的获取要付出成本,是因为企业在购买商品时要不要发票存在着不同的价格,若要发票,就要加价,价格较高;不要发票价格较低,两者的差价是税款。还有的企业发生费用后无法取得发票,只能用不合法的收据,在上级主管部门摊派的费用中支出。企业只好不做此账,或相互之间调剂票据8.企业内部控制制度不够健全,也阻碍了中小企业会计规范化的发展。由于部分中小企业现有的人员素质和管理水平较低,无法建立健全诸如内部稽核、定额管理、计量验收、成本核算等制度,阻碍了中小企业会计规范化的进程,造成了企业资产流失、浪费严重、经营管理混乱等。
二、规范中小企业会计核算的建议
1.加强相关法律法规的建设和执行,促进中小企业的全面健康发展。要解决中小企
业会计规范化问题,靠一两家企业自我完善和会计人员努力是很难实现的。只有促进中小企业的健康发展,解决企业融资困难,实现科学化管理,克服自身的弱点才能从根本上解决会计规范化的问题。解决这一问题的根本办法就是执行好现有的相关法律法规,并根据经济发展的需要,适时制定、修改有关中小企业的法律法规,这样才能既促进中小企业会计规范化建设,加强中小企业的管理,又能为中小企业的全面发展保驾护航。
2.建立与我国中小企业相适应的会计制度。在过去很长一段时间里,国家在制定会计规范体系的过程中,很少考虑到中小企业会计需求与大企业和上市公司的差别,随着中小企业在我国经济发展中的作用越来越重要,会计理论界对中小企业会计规范化问题日趋关注。中小企业会计制度的制订应遵循以下原则:
(1)适应中小企业的特点。在会计制度设计中要考虑企业经营管理组织体系的设置,并与此保持一致。由于中小型企业业务量较少,会计核算只能采用集中核算方式,即由会计机构统一办理。部分中小企业交易类型有限,经营活动比较简单,一般只需要简单的数据,没有对数据产生深层次分析的需要,因此应允许一些企业不设会计机构。会计人员一般以2~3人为宜,并指派一人担任财务主管,在职责划分上要注意不相容职责的分离,如出纳、总账与稽核,出纳与总账、明细账的分离等。有些企业的会计工作也可由社会中介 机构代理。中小企业行业涉及面广,会计科目设置上应考虑通用性,针对采用独资和合伙 形式的中小企业所要承担的无限责任,应考虑对会计制度的影响;对于企业财产和个人家 庭支出相互占用的情况,应设置往来账户加以核算;适当放宽凭证的认定以解决中小企 业难以获得合法凭据的问题等。总之,中小企业会计准则的制定一定要充分考虑中小企业的特点。(2)重要性原则,要求提供的信息重点突出。与大型企业相比,会计信息需求者在中小企业中发生了变化。首先,税务部门的纳税管理需求成为最主要的外部需求;其次,投资者的决策需求和管理者的管理需求相统一;最后是银行贷款管理需求,但是此需求因银行提供的贷款很少而相对薄弱。会计信息需求上的变化,决定了中小企业的会计 应着眼于这些企业税务上的需要和内部信息的需求。(3)成本效益原则。会计信息的提是有成本的,企业在提供会计信息的过程中应讲求成本效益原则。(4)简便易行。由于 中小企业业务量小、会计人员素质参差不齐,会计制度设计时应充分考到操作上的简便 易行。
加强外部监管力度。从目前我国中小企业的现状来看,靠企业自身约束来规范会 计工作是不现实的,我们应该更多的借助于外部监管,帮助中小企业实现会计规范化。 财政部门首先应指导督促中小企业依《会计基础工作规范》的要求建立健全账簿体 系,发现不符合《会计基础工作规范》要求的,应及时严肃处理;其次,财政部门还应督促中 小企业建立、健全会计内部控制制度和内部核算制度;最后,财政部门还应切实地做好财 务人员的后续教育。税务部门也应改进查核方式,改进税务人员对于中小企业的态度,并 建立税务代理人制度,以增加税务申报速度,减轻税务人员的工作负担,以便全心进行查 核工作。
我们相信,只要充分认识到我国中小企业会计规范化进程中存在的问题,并充分考虑 到中小企业在经济发展中的重要性,有关方面齐抓共管、共同努力,定能把这项艰巨的工 作做得更好。

觉得怎么样,有5000字吧!!!!累死了

C. 求一篇与会计准则相关的外文文献,有相应译文更好~

会计准则解释2号

首先,同时发行A股和H股的上市公司,应利用会计政策和会计估计?
答:内地企业在香港会计准则和财务报告准则等效实现,同时发行A股和H股的上市公司,除了一些长期资产减值损失关联方披露,以及回到两者的区别,对于相同的事务应该在A股和H股在财务报告使用相同的会计政策和会计估计使用相同的确认、计量和报告可能不是在A股和H股的财务报告使用不同的会计处理。

第二,购买子公司少数股权在子公司应如何处理?企业或其分支机构进行企业重组和相关资产和负债应该如何调整账面价值?
(一)母公司购买子公司少数股权形成的长期股权投资应当按照“企业会计准则第2号——长期股权投资,”第四条的规定来确定他们的投资成本。
母公司在编制合并财务报表,由于购买少数股权的新长期股权投资按照新的所有权应该有权按比例分配的基础从购买日本的子公司(或合并)开始计算的净差额资产的比例应该调整权益的所有者(资本盈余),更少的稀释资本储备,调整留存收益。
这些规定仅适用于本法规定发布后发生的一个子公司购买少数股权交易发生之前,购买子公司少数股权的处理的事务没有按照上述原则,没有追溯调整。
(B)的企业的企业重组应评估以确认的资产、负债的价值,成本,成本区别他们的账面价值,业主的权利和利益应调整;企业进行企业重组的子公司,母公司应该一般按照“企业会计准则第1号解释说,“有关规定子公司确定长期股权投资的成本,长期股权投资的成本,账面价值之间的差额应当调整权益的所有者。

第三,合资公司的业务应该包括在合并财务报表的合并范围?
答:根据《企业会计准则第33号——合并财务报表”,资助企业其他投资者,连同实施共同控制的投资单位应占权益法,使用的比例合并法不应使用。然而,按照有关法规,如协议可能被投资企业实施控制装置的投资,投资应该被包括在合并财务报表的合并范围的单位。

第四,发行企业债券和股票期权交易分离的可转换债券,股票期权会计应如何处理?
答:这个问题的公司债券和股票期权交易分离的可转换债券(以下简称分离交易可转债),其股票期权,“企业会计准则第22号——金融工具确认和计量》”和“企业会计准则没有。37 -金融工具表示,“定义工具相关的权利和利益应与交易按照可转换债券发行价格,减去没有权证和其他条件都相同的公司债券的公允价值之间的差额后的权益,确认工具(资本公积)。
的规定,该企业已经发布的问题,之前的分离交易的可转换债券,它应该追溯调整。

第五,建筑施工企业经营转移(BOT)参与公共基础设施建设业务应该做的吗?
答:建筑施工企业经营转移(BOT)参与公共基础设施建设业务处理应按照下列规定:
(一)本规定应参与BOT业务同时满足下列条件:
1。合同授予政府及其部门或政府授权进行招标公司。
2。合同为投资者按照程序获得特许经营合同的企业(以下简称投资一边的合同)。投资者按照合同提供了建立项目公司(以下简称项目公司)实施项目的建设和运营。除了建设项目公司获得正确的基础设施,基础设施建设完成后一段时间负责提供服务的后续操作。
3。特许经营合同用于基础设施建设、质量标准,项目开始运营后,后续的服务费用和同意做出调整,同时合同到期,投资者有一个合同将移交给相关的基础设施奖的合同的义务,在转移的基础设施的性能,如国家明确表示。
(B)的机器人和业务相关的收入确认。
1。在施工过程中,项目公司提供施工服务应按照“企业会计准则没有。15 -施工合同”,确认相关的收入和费用。基础设施工程项目完成后,公司应按照“企业会计准则没有。14 -收入”,后续确认和相关服务营业收入。
建造合同收入应该收集由于价格或公允价值,分别和之后的情况确认收入、金融资产或无形资产确认:
(1)合同的条款基础设施完成后的一定期限内,项目公司可以无条件地从奖的合同来确定数量的钱收集基金或其他金融资产;项目或公司操作在其服务费用低于一定数量的限制奖合同按照合同条款将负责项目公司相关差异的补偿应确认的收入识别金融资产的同时,按照“企业会计准则第22号——金融工具确认和计量》,”的规定来处理。
(2)合同的条款项目基础设施公司业务完成之后的一段时间有权访问的服务费,但电荷量的不确定性,这种权利并不构成一个无条件的权利获得现金,项目公司应确认的收入的无形资产同时认可。
在发生过程的建设贷款利息,应该按照“企业会计准则第17号——借款费用”的规定。
2。项目公司没有提供实际的施工服务,基础设施建设合同,对方不应该承认在施工服务收入应依法支付流程的建设项目,如价格考虑合同的条款被确认为金融资产或无形资产。
(C)依照合同条款,对于企业,基础设施保持一定的服务或者能够授予合同移交侧使用之前保持某种状态支出预计将发生,它应该符合“企业会计准则第13号——或有一种“法规。
(D)在特许经营合同,项目公司不应该只提供服务(如提供两个基础设施建设和提供的服务完成后操作和服务),服务可以区分个体,收集其应收账款,或它的价格应该按照服务的相对比例的公允价值分配给不同的服务提供。
(E)机器人业务的基础设施项目的建设不应作为公司的固定资产。
(F)的业务,可以向BOT项目公司提供基础设施除了其他资产,如果这些资产构成一项资助,用于满足合同价格,政府不应该被用作拨款来处理。自项目公司授权访问的资产,他们的公允价值应确认,没有提供访问资产和相关服务应该被认为是一种责任。
这个版本的规定,企业已经被执行的BOT项目,它应该追溯调整;追溯调整不可行,应根据BOT和业务相关的资产、负债在报纸上上市最早的开始时间根据帐面价值的重分类为一种金融资产或无形资产减值测试在同一时间;中陈述的第一期的开始为减值测试不可行,应在当期进行减值测试开始。

第六,售后租回交易是经营租赁应该如何处理会计吗?
答:业务的售后租回交易是经营租赁应单独处理在下列情形下:
(一)有确凿证据表明售后租回交易是按照公允价值达成的,售价和区别的资产账面价值应包括在当期损益。
(B)售后租回交易如果不是按照公允价值达成的,价格低于公平价值之间差别的损益应包含在当前时期,但损失将低于市场价值的未来租赁付款额补偿、损害赔偿应递延(递延收益),确认成本租金按照租赁周期方法分享;如果价格大于公允价值,公允价值大于其各部分应包括在递延收入和租金分享期。

Accounting Standards interpretation No. 2

First, at the same time to issue A shares and H shares of listed companies, should the use of accounting policies and accounting estimates?
A: Mainland enterprises in Hong Kong accounting standards and financial reporting standards equivalent to achieve, at the same time to issue A shares and H shares of listed companies, with the exception of some long-term asset impairment losses related party disclosures, as well as back to the difference between the two, for the same transactions Should be in the A shares and H shares in financial reporting using the same accounting policies and use the same accounting estimates are confirmed, measurement and reporting may not be in A shares and H shares in the financial reports using different accounting treatment.

Second, the purchase of subsidiary companies minority ownership stake in a subsidiary should be on how to deal with? Enterprises or its subsidiaries to carry out corporate restructuring and related assets and liabilities should be how to adjust the book value?
A: (a) the parent company to buy a minority stake in a subsidiary formed by the long-term equity investment should be in accordance with "Accounting Standards for Business Enterprises No. 2 - long-term equity investment," the provisions of Article IV to determine their investment costs.
The parent company in the preparation of the consolidated financial statements, as a result of the purchase of a minority stake in the new long-term equity investment made in accordance with the new ownership should be entitled to a pro-rata basis from the purchase of a subsidiary of Japan (or on the merger) began to calculate the net difference between the share of assets Should adjust the rights and interests of owners (capital surplus), less dilutive capital reserve, retained earnings adjustments.
These provisions apply only to the provisions of this occurred after the release of a subsidiary to buy a minority stake in transactions that have taken place prior to the purchase of a minority stake in a subsidiary of the transaction have not dealt with in accordance with the above-mentioned principle, no retroactive adjustment.
(B) of the enterprise's corporate restructuring should be assessed in order to confirm the assets, liabilities and the value of that cost, the cost difference between their book value, the owner of the rights and interests should be adjusted; enterprises to carry out corporate restructuring, a subsidiary of the parent company It should be generally in accordance with "Accounting Standards for Business Enterprises No. 1 explained that" the relevant provisions of the subsidiary to determine the long-term equity investment costs, the cost of long-term equity investment and the difference between the book value should adjust the rights and interests of owners.

Third, a joint venture for the business should be included in the consolidated financial statements of the scope of the merger?
A: In accordance with "Accounting Standards for Business Enterprises No. 33 - the combined financial statements", funded enterprises to other investors, together with the implementation of the jointly controlled by the investment units should be accounted for using the equity method, the ratio of the merger law should not be used. However, in accordance with the relevant statute, such as an agreement that can be invested enterprises on the implementation of the control unit of investment, investment should be included in the consolidated financial statements for the unit's scope of the merger.

Fourth, to issue corporate bonds and stock options trading separation of convertible bonds, the stock option accounting should be how to deal with?
A: The issue of corporate bonds and stock options trading separation of convertible bonds (hereinafter referred to as the separation of trading convertible bonds), with its stock options, "Enterprise Accounting Standards No. 22 - recognition and measurement of financial instruments" and "Accounting Standards for Business Enterprises No. 37 - financial instruments presentation, "defined tools related to the rights and interests should be separated from the transaction in accordance with the convertible bond issuance price, minus without warrants and other things being equal the fair value of corporate bonds after the difference between the rights and interests of a confirmation Tools (capital reserve).
The provisions of this enterprise has been released prior to the issue of separation of trading of convertible bonds, it should be retroactive adjustment.

Fifth, construction enterprises operate transfer (BOT) to participate in public infrastructure construction business should do?
A: The construction enterprises operate transfer (BOT) to participate in public infrastructure construction business should be dealt with in accordance with the following provisions:
(A) of this provision should be involved in the BOT business at the same time meet the following conditions:
1. Contract awarded to the government and its departments or government authorization to carry out the bidding companies.
2. Contract for the investor in accordance with the proceres to obtain the franchise contract enterprises (hereinafter referred to as the investment side of the contract). Investors in accordance with the contract provides for the establishment of the project company (hereinafter referred to as the project company) to carry out the project for the construction and operation. In addition to the construction of the project company to obtain the right infrastructure, infrastructure construction after the completion of a certain period of time to be responsible for providing services to the follow-up operation.
3. Franchise contract for the construction of infrastructure, quality standards, the project to begin operating after the service, follow-up charges and agreed to make adjustments and at the same time the contract expires, the investor has a contract would be handed over to the relevant infrastructure Award of the contract's obligations, and in the transfer of infrastructure performance, such as the state made clear.
(B) of the BOT and business-related revenue recognition.
1. During the construction, the project company for the provision of construction services should be in accordance with "Accounting Standards for Business Enterprises No. 15 - the construction contract," confirmed related income and expenses. Infrastructure following the completion of the project company should be in accordance with "Accounting Standards for Business Enterprises No. 14 - income," the follow-up to confirm and related services operating income.
Construction contract revenue should be collected e to the price or fair value, respectively, and the situation following the confirmation of income, financial assets or intangible assets identified:
(1) the terms of the contract after the completion of the infrastructure of a certain period of time, the project company can unconditionally from the award of contracts to determine the amount of money to collect funds or other financial assets; projects or companies operating in the fees for its services below a certain limit The amount, to award the contract in accordance with the terms of the contract will be responsible for differences related to the project company's compensation should be recognized in the income recognition of financial assets at the same time, and in accordance with "Accounting Standards for Business Enterprises No. 22 - recognition and measurement of financial instruments," the provisions of To deal with.
(2) the terms of the contract projects in the infrastructure company following the completion of the business of a certain period of time have the right to access to the service charge, but charge the amount of uncertainty, that right does not constitute an unconditional right to receive cash, Project company should be recognized in the income of intangible assets recognized at the same time.
In the event of a process of the construction loan interest, it should be in accordance with "Accounting Standards for Business Enterprises No. 17 - the cost of borrowing" of the regulations.
2. Project company did not provide the actual construction services, infrastructure construction contract to the other side should not be recognized in the construction services revenue should be paid in accordance with the process of construction projects, such as price to consider the terms of the contract were recognized as financial assets or intangible assets.
(C) in accordance with the terms of the contract, for enterprises so that the infrastructure to maintain a certain service or the ability to award contracts handed over to the side before use to maintain a certain state expenditures are expected to occur, it should be in accordance with "Accounting Standards for Business Enterprises No. 13 - or There are a matter of "regulations.
(D) Under the franchise contract, the project company should not only provide a service (such as the provision of both infrastructure construction and services provided after the completion of the operation and service), the service can distinguish between indivial, to collect its receivables, or the price of It should be in accordance with the services of the relative proportion of the fair value allocated to the various services provided.
(E) BOT business by the construction of infrastructure projects should not be used as the company's fixed assets.
(F) in the BOT business, may grant to the project company to provide infrastructure in addition to other assets, if the assets constitute a grant to meet the contract price, the Government should not be used as grants to deal with. Since the project company to grant access to assets, their fair value should be confirmed, did not provide access to the assets and related services should be recognized as a liability.
The provisions of this release, enterprises have been carried out by the BOT project, it should be retroactive adjustment; retroactive adjustment is not feasible, should be based on BOT and business-related assets, liabilities listed in the newspaper as early as the beginning of the period based on the book value of re-classification As a financial asset or intangible assets, impairment tests at the same time; in the presentation of the beginning of the first period for impairment testing is not feasible, should be carried out in the current period beginning Impairment tests.

Sixth, sale and leaseback transactions as operating leases should be how to deal with the accounting?
A: The business of sale and leaseback transactions as operating leases should be dealt with separately under the following circumstances:
(A) there is conclusive evidence that the sale and leaseback transactions in accordance with the fair value is reached, price and the difference between the book value of assets should be included in current profit and loss.
(B) the sale and leaseback transaction if it is not in accordance with the fair value reached, the price lower than the fair value of the difference between profit and loss should be included in the current period; but the loss will be lower than the market value of the future lease payments of compensation, damages should be Deferred (deferred income), and confirmed with the cost of rent in line with lease period methods for sharing; if the price is greater than fair value, fair value is greater than its parts should be included in deferred income and rental Sharing period.

D. 急求 一篇5000字左右的中小企业财务管理外文文献

【摘 要】加强企业管理,促进经济效益的提高,始终是企业工作的重要课题,需要我们进一步探讨和研究,企业财务管理在企业管理中的地位、特点及职能进行探讨,并在此基础上提出一些对企业财务管理的新的认识。
【关键词】财务管理 企业管理 关系

一、财务管理在企业管理中居于中心地位

1.企业的宗旨和性质决定了财务管理的中心地位
企业是作为一种以盈利为目的的经济组织而存在,企业的根本宗旨就是盈利。盈利的实现,是以良好的财务状况为基础的。“以财务管理为中心”要求企业不仅重视资本的盈利性,而且要重视资本的流动性,保持最佳的基本结构,提高资产利用效率,保证按期偿付债务,避免有盈利但不能按期偿债导致的破产。
2.企业管理以财务管理为中心,是市场机制发挥作用及其正常运行的基础
市场机制要发挥作用,需要企业对市场信号做出灵敏的反应,并依据这些信号及时调整自己的经营行为,市场经济是平等竞争的经济,其结果是经济资源在全社会范围内得到最佳的配置。如果企业不以财务管理为中心,而是以产量、规模或其它非价值目标为中心,结果必然是市场机制失灵,资金配置扭曲。
3.财务管理是企业各项管理工作的“龙头”
在企业经营管理的种种矛盾中,财务管理可以说是最主要的,起决定性作用的矛盾,生产管理、原料供应、产品需求、技术和设备管理等部门的各项工作都有其财务意义,都必须围绕财务目标开展工作,都要事先算一算财务账,可以说,财务目标是统帅其它一切工作的关键环节,企业从上到下,各个部门都要为实现这一目标而奋斗。

二、财务管理在企业管理中的特点

1.超前性
随着科学技术的不断发展进步,人们对西方现代财务的许多先进的管理经验正在逐步的引进并加以积极的消化,财务管理的职能由着重于事后的反映而转变为以过程控制为主,继而强调事前的科学预策与决策,特别是管理会计与财务会计的职能分工,更是体现了财务超前性的职能,如投资项目的财务决策中普遍适用的现金流量决策方法就是生产经营的超前决策。
2.动态性
市场经济最显著的特征是瞬息万变,不以人们的主观意志为转移,市场经济的发展与完善,受到国际经济环境以及国家各种经济杠杆的作用和反作用。企业在遵守企业会计准则、国家财经法规的前提下,在保证财务资料的可比、真实、连续、及时、稳定的前提下,按照零基思维的原理,灵活设置财务管理和会计核算机构,建立和完善与企业核算层次、规模、成本信息传递途径和控制系统,以动制动,以变应变,随时抓住主要矛盾,重点问题重点解决,以达到管理的目的。
3.全面性
企业的一切生产、经营、投资活动都是企业内部的资金活动,任何一个企业的管理也就是“人、财、物”的管理,企业内部“人、财、物”的管理都可以用资金管理来“替代”和“控制”。许多跨地区、跨行业经营的集团公司,确立“以产权关系为纽带,以会计核算信息为主线,以资金管理为核心”的财务管理纲领,就能增强公司的控制性和操作性。可见企业的所有管理都是一种变相的资金管理,也即属于财务管理的范畴,现代企业的财务管理是一种全方位、全过程的系统管理。 三、财务管理在企业管理中的重要职能

1.决策职能
要使企业的产品适应千变万化的市场需求,保证企业的发展方向与市场经济相适应,确保企业永远充满活力和竞争力,要求企业管理当局做出每一项决策前,一定要进行充分的“定量、定性”分析,必要时,建立科学的数字模型,把一切可能发生的风险影响因素考虑在内,借助于现代科学的各种方法和手段,来完成所有项目经济业务的预测和决策。企业管理当局必须具备科学决策的才能,同时企业财务管理必须具有决策职能。
2.控制职能
衡量一个企业的管理水平层次高低,主要是检验其内部所有控制系统的“科学、严谨、有效”。财务管理工作应力求做到“规范化、制度化、程序化、现代化”的目标。财务管理的“四化”是衡量企业财务管理水平高低的唯一尺度,也是保证一个企业经济效益好坏的前提和保证,如果没有严密的内部控制制度,没有较强的“自我约束与控制”功能,企业在激烈的市场竞争中,后果是可想而知的。
3.反馈职能
企业财务“超前性、动态性、全面性”的特性,要求财务管理部门除按时、保质、保量对企业的一定会计期间的生产经营成果进行被动反映外,更要求要迅速、准确保证把每一“有价值、有效益”的会计信息反馈到相关部门或管理当局,使他们做出科学的决策和适时的修正,以保证企业生产经营的每一环节、每一过程都处于高效、可控的轨道之中。

四、对企业财务管理的重新认识

1.资金运作管理是企业财务管理的核心
资金是企业资产的货币表现形式,在研究如何管好一个企业,把企业盘大、盘活,保证资产的保值增值,就要求从资金管理着手,把资金管理当作企业的核心和主要矛盾来抓。
企业的竞争,终究是实力的竞争,实力除了人的因素以外,主要就是体现资金的“实力”,这个实力可以认为是产品的竞争力,也可以认为是企业的科研开发能力,或是企业适应市场环境生存的能力,但是可以肯定地说,这些能力都是企业“造血功能”的能力,是企业保证资金运转流畅,并在运转过程中逐步扩大市场份额,逐步提高产品竞争能力,保证资产的不断保值和增值的能力。一个企业如果不能保证资金运动的循环性、增值性,就谈不上发展,谈不上竞争。
2.成本信息管理是企业财务管理的基础
企业管理在一定程度上就是成本管理,因为企业经营的最终目的,是由其“所得补偿所费”后,争取金额的最大化,那么企业的全部管理都围绕在“所得与所费”这一目标上,不管是对人的管理还是对物的管理都有一个“所得与所费”的问题,也即是成本问题,而成本的管理又是一种信息的管理,企业的生存与发展本身就是一种成本叠加的过程。财务管理也只有抓好了企业的成本管理,才能体现企业财务内部控制的“有效性、严密性、科学性”,也才能真正实现投资者利益最大化的目的。
3.资产的不断保值与增值是企业财务管理的最终目的
企业物质财产的表现形式就是“资产”,如果把资金比作企业的“血液”,那么,则应把资产比作企业的“躯体”,“血液”的不断循环和周转,其目的是为了“躯体”不断发展与壮大,这样我们可以看出,资金管理本身只是一种形式和手段,而其本质是对资产的管理。财务管理的使命就是为了使投资者得到客观、公正的会计信息和投资回报。投资者投资的目的就是为了财富的最大化,而财富的代表和象征又是包括无形资产、有形资产等企业的资产。那么可以说,投资者的唯一目的就是希望他们所拥有的资产不断保值与增值。企业的财务管理直接是为投资者服务的,投资者的目的就是企业财务管理的目的,所以,资产的不断保值与增值是企业财务管理的最终目的。

E. 关于中小企业会计规范化问题 外国文献

Starting a small business
Accounting - Small Business
VCE Accounting
What is a service business? List three examples of small service businesses that you know.

Define a small business.

A small business is a usually owned by one or two owner, these owner manage and controls the business. The business usually consists of 20 or less employees.

What is the difference between a sole trader and a partnership? What are two advantages and two disadvantages of a sole trader and a partnership?

Sole trader is a business owned by the one owner whereas a partnership is where two or more owners own the business and the share is spread among the owners. The advantages of a partnership includes a greater amount of money being used while can help them to increase the quality of services and goods. The flexibility of having one owner and therefore it gives the other owners the chance to take time off, so that he or she won’t have to worry about his or her business as there are other owner helping to look after the business, also the workload is spread.
The letter Pty Ltd stands for Proprietary Limited, this means that the business is a private company. Starting a small business have many advantages and disadvantages. Some advantages included having full control of the company with mean that your are able to make your own decisions without having to go through the whole process of having to go though lots of people before making the decision. It is also easier to start with a much lower cost. Disadvantages includes the lack of skills and experiences, a risk of failure as ypou have no idea if the business will be successful.

Some disadvantages included unlimited liabilities, which can cause company failure. Many disagreements concerning the running of the business.

The advantages of sole trader included the ability to make your own decisions and therefore giving you all the control and decision-making. This also limits the liabilities. Disadvantages includes the huge amount of responsibilities which the owner holds this enable the owner to have too much flexibility.

Expert PC Repairs Pty Ltd is a local small business that repairs computers. What do the letters Pty Ltd tell you about the business? What are two advantages and two disadvantages of starting your small business as a company?

A service business is where you pay and in exchange they provide you with business. Some examples of service business includes hair dressers, lawyers and electricians.

What is a trading business? List three examples of small trading businesses that you know.

A trading business is where you pay money in exchange you receive goods.

Some example of small trading business includes, milk bars, clothing shops and florist.

What is an e-commerce business? List three examples of e-commerce businesses that you know.

An e-commerce business is where the trading is done on the internet where you pay by card and receive good. Some
Some examples includes, Amazon.com, CDS and DVDs, also Danoz Direct.

Check your knowledge – service and trading businesses.

Trading: DVDs for sale on the internet, butcher, video rental, newsagent, bakery, school canteen, milk bars, mobile phone dealer, book shop.

Service: lawyer, dentist, cleaning business, local bus company, gardener, doctor, tutoring, sporting coach.

What does starting a business from scratch mean? In your own words explain a different advantage and disadvantage.

Starting a business from scratch means that you start off from nothing, you can develop the business the way you are able to develop your own image and reputation.

Advantages includes having the ability to start the business at your own pace as well, you’re also free to develop your own image as well as reputation.

Disadvantages are the capability of a business failure and you have no idea if this business is going to succeed.

What does buying an existing business mean? In your own words explain a different advantage and disadvantage.

Buying a existing business means buying a business which someone else had previously owned ran.

Some advantages includes having the business in a good location as well you’re able to know how successful the business have being.

However having this could also be a disadvantage as the old customers don’t really know you and are not sure if they should continue with the business. Sometimes this business may also have a bad reputation which may cause limited customers as they don’t know what you’re like when running a business.

What does buying a franchise business mean? In your own words explain a different advantage and disadvantage.

Buying a franchise means that your buying business’s name as well as they method of doing things and also their reputation and images.

Advantage of a franchise business includes the image the business has already set to the market and is very successful. Not only did you pay for the business you also pay for advertisement, which means you don’t have to worry about having to plan your own ads.

Disadvantage is not having the rights to change what you sell and the way you do business.

What do you think are the main advantages of buying a McDonalds franchise?

The advantages of buying a McDonalds business are the fame which McDonalds restaurants have already spread around the world everyone knows McDonalds therefore you don’t have to worry about your business not succeeding e to the limited amount of people knowing what you are. By buying the McDonalds franchise you’re eligible to all the ads and promotion for the company.

What do you think are the main advantages of buying a Video Ezy franchise?

Buying a Video Ezy franchise allows you to have your own territory, which means that you’re the only one of the kind in this area, this will bring better business.

What are the benefits of owning a video rental business that you:

Start from scratch: You are free free to develop your own idea and management.

Bought as an existing business: It’s in a good location as well as knowing that the business is should be successful.

Bought as a franchise: Having your own territory set for you in that area. All the ads are done for you.

Check your knowledge so far – Jim’s Mowing

What are the two advantages and disadvantages of buying a Jim’s mowing franchise?

Advantages: A well-known business, which gives you, the advantage of knowing that this business has very good chance of doing well. Also Jim’s mowing offers new businesses training so they can receive a good start. Disadvantages: Not having the ability to sell the procts that you want to sell and must depend on the what the business. Why would you want to start your business on the Internet?

Starting a business on the net can bring your many advantages includes the ability to advertise the business online, this helps to spread the information of your business everywhere. Not only that the cost of managing the business is also cheaper than that of other sorts of advertisements.

浅析中小企业会计规范化
罗伯特.修斯 阿兰.约瑟
[摘 要]中小企业会计核算存在会计核算主体界限不清,企业产权与个人财产界限不
清;所有者自身素质及逃避纳税心理,制约会计核算规范化;会计机构设置不符合相关规定;
会计核算违规操作等问题,对此,必须采取相关措施,使会计核算规范化。
[关键词]中小企业;会计规范化;会计核算
中小企业在完善我国市场机制、推动国民经济的发展、增加劳动就业、保持社会稳定等方面发挥着重要的作用。但在发展中也存在着许多问题,特别是会计核算的不规范,是制约中小企业进一步发展的瓶颈。
一、中小企业会计核算存在的问题
1.会计核算主体界限不清,企业产权与个人财产界限不清。中小企业的经营权与所有权的分离远不如大企业那么明显,尤其中小企业中的民营企业,投资者就是经营者,企业财产与个人家庭财产经常发生相互占用的情况,给会计核算工作带来困难。
2.所有者自身的素质低及逃避纳税的心理,制约着中小企业会计核算的规范化。中小企业在经营过程中,为了自身利益,往往有通过逃避纳税的方式增加财富的想法,经营状况不好时,逃避纳税的愿望就更强烈。当外部监管力度不够时,这种现象会普遍存在。
3.会计机构的设置不符合相关规定。很多中小企业,特别是民营企业,为了节约核算成本,不按规定设置会计机构。有的企业即使设置了会计机构,也层次不清、分工不明.会计人员的业务素质低下。由于中小企业一般经营品种繁杂、行业各异,经营规模差距较大,所聘用的财务人员素质参差不齐,从而导致了会计核算的不规范在会计人员任用上,小企业最常见的做法是用自己的亲属当出纳,外聘“高手”作兼职会计,这些人员有在税务部门工作的,有国有企业财务管理人员,有会计师事务所的人员等,一般定期来做账。有些中小企业企业管理者也愿意聘请能力强的会计人员做专职会计,但是由于其发展前景及社会上得到人们认识程度较低,再加上较差的工作保障,使得其对优秀会计人员的吸引力不强。会计从业人员资格认定及规范考核的问题也很多,会计无证上岗现象严重,会计主管不具备专业技术资格的现象不胜枚举,会计人员的后续教育培养工作几乎没有进行。
5.建账不规范或不依法建账,会计核算常有违规操作。中小企业有些根本不设账,以票代账;或者设账,但账目混乱。还有相当一部分中小企业设两套账或多套账,使会计信息严重失真。在会计核算方面,待摊费用、预提费用不按规定摊提,人为操纵利润,采用倒轧账的方式记账等。有些会计人员知识结构老化与专业知识较低,使得许多理论上完善的会计方法与复杂的会计技术无法实施,或在实施时大打折扣。
6.内部会计监督职能没有发挥出来。内部会计监督要求会计人员对本企业内部的经济活动进行会计监督,但是中小企业的管理者常干预会计工作,会计人员受制于管理者或受利益驱使,往往按管理者的意图行事,使会计的监督职能几乎无法挥。
7.原始凭证付出成本大,或者难以获得。原始凭证的获取要付出成本,是因为企业在购买商品时要不要发票存在着不同的价格,若要发票,就要加价,价格较高;不要发票价格较低,两者的差价是税款。还有的企业发生费用后无法取得发票,只能用不合法的收据,在上级主管部门摊派的费用中支出。企业只好不做此账,或相互之间调剂票据8.企业内部控制制度不够健全,也阻碍了中小企业会计规范化的发展。由于部分中小企业现有的人员素质和管理水平较低,无法建立健全诸如内部稽核、定额管理、计量验收、成本核算等制度,阻碍了中小企业会计规范化的进程,造成了企业资产流失、浪费严重、经营管理混乱等。
二、规范中小企业会计核算的建议
1.加强相关法律法规的建设和执行,促进中小企业的全面健康发展。要解决中小企
业会计规范化问题,靠一两家企业自我完善和会计人员努力是很难实现的。只有促进中小企业的健康发展,解决企业融资困难,实现科学化管理,克服自身的弱点才能从根本上解决会计规范化的问题。解决这一问题的根本办法就是执行好现有的相关法律法规,并根据经济发展的需要,适时制定、修改有关中小企业的法律法规,这样才能既促进中小企业会计规范化建设,加强中小企业的管理,又能为中小企业的全面发展保驾护航。
2.建立与我国中小企业相适应的会计制度。在过去很长一段时间里,国家在制定会计规范体系的过程中,很少考虑到中小企业会计需求与大企业和上市公司的差别,随着中小企业在我国经济发展中的作用越来越重要,会计理论界对中小企业会计规范化问题日趋关注。中小企业会计制度的制订应遵循以下原则:
(1)适应中小企业的特点。在会计制度设计中要考虑企业经营管理组织体系的设置,并与此保持一致。由于中小型企业业务量较少,会计核算只能采用集中核算方式,即由会计机构统一办理。部分中小企业交易类型有限,经营活动比较简单,一般只需要简单的数据,没有对数据产生深层次分析的需要,因此应允许一些企业不设会计机构。会计人员一般以2~3人为宜,并指派一人担任财务主管,在职责划分上要注意不相容职责的分离,如出纳、总账与稽核,出纳与总账、明细账的分离等。有些企业的会计工作也可由社会中介 机构代理。中小企业行业涉及面广,会计科目设置上应考虑通用性,针对采用独资和合伙 形式的中小企业所要承担的无限责任,应考虑对会计制度的影响;对于企业财产和个人家 庭支出相互占用的情况,应设置往来账户加以核算;适当放宽凭证的认定以解决中小企 业难以获得合法凭据的问题等。总之,中小企业会计准则的制定一定要充分考虑中小企业的特点。(2)重要性原则,要求提供的信息重点突出。与大型企业相比,会计信息需求者在中小企业中发生了变化。首先,税务部门的纳税管理需求成为最主要的外部需求;其次,投资者的决策需求和管理者的管理需求相统一;最后是银行贷款管理需求,但是此需求因银行提供的贷款很少而相对薄弱。会计信息需求上的变化,决定了中小企业的会计 应着眼于这些企业税务上的需要和内部信息的需求。(3)成本效益原则。会计信息的提是有成本的,企业在提供会计信息的过程中应讲求成本效益原则。(4)简便易行。由于 中小企业业务量小、会计人员素质参差不齐,会计制度设计时应充分考到操作上的简便 易行。
加强外部监管力度。从目前我国中小企业的现状来看,靠企业自身约束来规范会 计工作是不现实的,我们应该更多的借助于外部监管,帮助中小企业实现会计规范化。 财政部门首先应指导督促中小企业依《会计基础工作规范》的要求建立健全账簿体 系,发现不符合《会计基础工作规范》要求的,应及时严肃处理;其次,财政部门还应督促中 小企业建立、健全会计内部控制制度和内部核算制度;最后,财政部门还应切实地做好财 务人员的后续教育。税务部门也应改进查核方式,改进税务人员对于中小企业的态度,并 建立税务代理人制度,以增加税务申报速度,减轻税务人员的工作负担,以便全心进行查 核工作。
我们相信,只要充分认识到我国中小企业会计规范化进程中存在的问题,并充分考虑 到中小企业在经济发展中的重要性,有关方面齐抓共管、共同努力,定能把这项艰巨的工 作做得更好。

觉得怎么样,有5000字吧!!!!累死了
打字不易,如满意,望采纳。

F. 求几篇关于小企业会计准则的外文文献(Accounting Standards for SMEs)

我处禁止上传文件,相关PDF外文文献有,不知道是不是近几年的,翻译没有,翻译得靠你自己,希望能满足你的需要,能帮到你,多多给点悬赏分吧,急用的话请多选赏点分吧,这样更多的知友才会及时帮到你,我找到也是很花时间的,如果需要请直接网络 私信 或者 Hi 中留言贴出你在 网络知道的问题链接地址 及 邮箱地址

G. 求会计准则对企业纳税影响的外国参考文献 三到四个就行了

1] IASC (International Accounting Standards Committee), Discussion Paper, Accounting for Financial Assets and Financial Liabilities, Mar.1997.
[2] FASB, Preliminary Views, Reporting Financial Instruments Certain Related Assets and Liabilities at Fair Value, December1 4,1999.
[3] Accounting Standards Board (U.K.), derivatives and Other Financial Instruments—A Discussion Paper, July1996.
[4] FASB, Statement of Financial Accounting Concepts No.7, Using Cash Flow Information and Present Value in Accounting Measurements, Feb.2000
[5] IASC, Present value Steering Committee, Issues Paper on Present Value (draft), July 2000.
[6] IASC Current Projects, Present Value, Apr.2001.
[7] BelkaouiA.R.Accounting Theory.Florida: The Dryden press [J],1993.
[8] Bromwich, Strategic Management Accounting, Handbook of Management Accounting [J], Butterworth—Heinemann, 1992.

H. 国外对会计准则的研究现状是怎样的

世界上的会计制度和会计实务分为五大模式,即美国会计模式、英国会计模式、德国会计模式、法国会计模式和社会主义会计模 式。这几种会计模式的区别主要在于:美国会计模式遵循公认会计原则,主要是保护投资人,尤其是保护潜在权益投资人的利益;英国会计模式注重真实和公正,会计制度主要是保护债券、股票持有人和债权人;德国会计模式是以德国及北欧国家的会计实务为典型代表,以强调会计处理和财务报告规则应面向公司、保护公司利益;法国会计模式是以法国及周边国家如西班牙、葡萄牙、意大利等国的会计实务为典型代表,以强调会计处理应服从税法税则的要求、并与其保持一致;社会主义会计模式是以前苏联和东欧国家的会计实务为典型代表,这种会计模式随着苏联的解体和东欧国家政治经济制度的变革而逐步消失。 世界各国采用的会计规范在具体形式上分为两种:一种是英美等英语国家普遍采用的会计准则的形式;另一种是以德国和法国为代表的欧洲大陆法系国家所采用的有关会计立法和会计制度的形式。近年来,随着经济全球化形势的发展,欧洲大陆法系国家的会计规范形式大有向英美海洋法系国家会计规范形式转化的趋势。一个明显的例证是,德国与法国等近年来相继成立了会计准则委员会。 目前,各个国家和地区大都依据自己的实际情况制定了公认会计原则或会计准则。 (1)几种会计原则或会计准则体系介绍 ①国际财务报告准则 国际财务报告准则(IFRS - International Financial Reporting Standards)是由国际会计准则委员会(IASB - International Accounting Standards Board)制定的,包括30项准则和注释。 由于各国会计体系水平参差不齐,以及各国会计准则的制定和颁布方式的差异,使得国际会计准则在各国被采纳的程度有所不同,尤其是一些发达国家甚至不愿接受国际会计准则。在日本,会计准则是由日本政府制定的,而日本政府尚没有意向采用国际会计准则。在英国,会计准则委员会制定与国际会计准则一致的会计准则,然而,如果他们觉得本国的会计准则更好,则会保留自己的会计准则,同时让国际会计准则在实践中试用三至五年后重新考虑是否采用国际会计准则。代表较高会计水平的美国,目前则要求外国公司必须采用美国会计准则或调整至美国的会计准则。美国甚至希望国内公认会计准则能为全球所接受,等等。 欧盟决定采纳国际财务报告准则,欧盟国家的上市公司自2005年起使用该准则,除此之外,国际财务报告准则还为许多国家的会计准则提供了基础,譬如南非、马来西亚、澳大利亚、新西兰、印度、中国等。会计师在为欧盟公司及其联营公司、子公司做账或者审计时,都会用到国际财务报告准则。 ②美国公认会计原则 会计师在处理美国公司或在美国上市的外国公司的账务时,就会接触到美国公认会计原则。美国公认会计原则是为约12,000家美国上市的公司制定的,亦是美国证券交易委员会(SEC - Securities and Exchange Commission)指定要求的。在美国有股票或者债券上市的外国公司并不需要按照美国公认会计原则公布账目,但是必须准备相关的调节表,为美国投资者提供详细信息,说明如果采用美国公认会计原则所报告的净利润和净资产会有何出入。 对于美国的非上市公司,虽然没有一般的归档要求,但是,有大约15,000家非上市公司按照美国公认会计原则来准备账目,有的是根据银行借款的要求行事,有的则是自愿的。由美国财务会计准则委员会(FASB - Financial Accounting Standards Board)制定的美国公认会计原则比国际财务报告准则更为广泛,它包括数百条准则、注释、观点和其他权威性的规定。 ③中国会计准则和会计制度 随着我国经济体制改革的进一步深化和社会主义市场经济体制的逐步确立,中国经济逐步融入世界经济的大循环,中国市场也逐步与国际市场接轨。但这种接轨有一个先决条件,即:必须要有一种国际通用的工商业语言。因此,中国的会计必须进行进一步改革,使用国际上通用的会计准则模式,制定和发布具体会计准则。 我国实行会计改革的一大特点是要把会计处理的部分权力下放给企业,使企业有权根据自身的情况灵活确定所采用的会计政策和具体的会计处理方法。我国实行会计准则与会计制度并行的做法,这与大多数国家的做法是不同的。我国会计准则与会计制度并行,尤其是在1993年开始实施新的《 企业会计制度》后,会计准则似乎只是成为制定《企业会计制度》之的指导纲领,会计准则本身的可操作性相对就变得较差。 《中华人民共和国会计法》 (最近一次修订是在2000 年7 月1 日生效) 是中国会计领域的最高权威。它规定了所有企业有关会计核算的一般要求及责任,包括对会计核算的性质和作用的定义以及基本原则,另外,《会计法》亦授权财政部管理会计事务和建立统一的会计制度。在2000年,国务院发布了《企业财务会计报告条例》。《企业财务会计报告条例》关注财务会计及报告的事宜,如账簿记录、财务报表的编制及报告实务。除不对外融资的小企业外,《企业财务会计报告条例》适用于所有企业。财政部于1993 年实施的《企业会计准则》作为中国会计的概念框架。但其中包含的很多定义和概念已被《企业财务会计报告条例》等后来发布的文件修订或更新。 (2)不同会计原则或会计准则的差异 不同的国家和地区因社会历史文化背景的不同,其制定的原则或准则就必定会有不同,因为任何一个国家和地区必然是从自己的立场和需要出发来制定适合自己的会计原则或会计准则。 ①发达国家和地区与发展中国家和地区之间会计准则存在的主要差异。 发达国家与发展中国家和地区经济发展水平、社会历史文化背景不同,也体现在会计准则的差异上。比如,金融工具计量、固定资产等实物资产的交易等。国际会计准则要求以公允价值计量。这在发达国家和地区是司空见惯理所当然的事,但是对发展中国家和地区来说却是勉为其难。从供给角度看,发展中国家和地区市场机制不成熟,产权市场不完善,很难形成市场公允价值,而且发展中国家和地区的会计师在公允价值计量上也缺乏经验。从需求角度讲,发展中国家和地区的投资者和其他会计信息使用者更关注的是会计信息的可靠性,而不是相关性;更希望获得的是真实可靠地反映过去的交易和事项所形成的财务状况和经营成果的信息,而不是以公允价值为基础的预测信息;更倾向于历史成本计量,而不是公允价值计量。所以,发达国家和地区与发展中国家和地区对相关问题就会有不同的规定。 ②美国公认会计原则(US GAAP)与国际会计准则(IFRS)之间存在的主要差异。 在存货成本的计算方法上, IFRS规定禁止使用后进先出法。US GAAP规定可以采用后进先出法。在存货减值的转回上, IFRS规定在满足一定的条件时,需予以转回。US GAAP规定不可以转回。在现金流量表中收取和支付利息的分类上, IFRS规定可包括在来自经营活动、投资活动或筹资活动的现金流量中。US GAAP规定必须归类为经营活动。在工比例无法确定的建造合同上,IFRS规定成本收回法。US GAAP规定合同完工法。在报告分部的基础上,IFRS规定根据业务和地区划分。US GAAP规定根据公司内部向高层管理人员报告的信息组成进行划分,可以是也可以不是根据业务和地区划分。在广场、厂房及设备的计量基础上,IFRS规定可以使用重估价或历史成本。如果是按重估价计量,会根据重估日的公允价值减之后的累计折旧和减值损失列示。US GAAP规定通常要求使用历史成本。在辞退福利上,IFRS规定没有区分开特别和其他辞退福利,在雇主表明承诺会支付时确认辞退福利。US GAAP规定当雇员接受了雇主提供的条件且金额能够合理估计时,确认特别(一次性)辞退福利;当雇员很可能有权享有,且金额能够合理估计时,确认合约性辞退福利。在确认与既定福利相关的过去服务的成本上,IFRS规定立即确认。US GAAP规定在剩余服务年限或生命期间摊销。在在设定受益计划中,最小应确认的负债金额上,IFRS规定没有最小的要求。US GAAP规定应确认的负债金额最小为未注资的累积福利义务。在养老金资产确认上的限制上,IFRS规定确认的养老金资产不能超过未确认的过去服务成本、精算损失以及从该计划返还资金或减少对计划的未来提存金供款而得到的经济利益的现值之总净额。US GAAP规定对确认的金额没有这样的限制。在确认缩减利得的时间上,IFRS规定当有关企业有明确表示将福利计划缩减,且已经对外宣布时,确认缩减利得和损失。US GAAP规定直到相关雇员被辞退或计划被终止或修订时,确认缩减利得,时间可能在明确表示和宣布之后。在福利计划缩减产生的损益的计量上,IFRS规定缩减利得或损失包括设定受益义务现值上的改变;计划资产公允价值上的任何改变;以前未予确认的任何相关精算利得和损失、因应用过渡条款而未确认的金额和过去服务成本的份额。US GAAP规定虽然未确认精算利得或损失要按未确认过渡性资产和负债的比例冲销,但过渡期后的未确认精算利得和损失并不受计划缩减的影响。在需要相当时间完成的资产的借款成本上,IFRS规定资本化是可选择的会计政策。US GAAP规定必须采用资本化的政策。在可予资本化的借款成本的类型上,IFRS规定包括利息、某些辅助成本和作为利息调整的折算差额。US GAAP规定通常只包括利息。在为购建固定资产的专门借款的暂时性投资收益上,IFRS规定抵减可予资本化的借款费用。US GAAP规定一般不抵减可予资本化的借款费用。在投资者和联营企业会计政策不同上,IFRS规定必须统一会计政策。US GAAP规定对统一会计政策没有要求。在恶性通货膨胀经济中的经营实体的财务报表调整上,IFRS规定在折算之前使用一般物价水平指数调整。US GAAP规定在恶性通货膨胀经济中经营的实体必须使用母公司的功能货币(而不是其处于的恶性通货膨胀经济中的货币)编制其财务报表。在合营企业的投资上,IFRS规定允许使用权益法或比例合并法。US GAAP规定通常使用权益法(建造和油气行业除外)。在发行者对可转换债券工具的分类上,IFRS规定在发行时将可转换债券工具分为负债部分和权益部分列报。US GAAP规定将整个工具全部作为负债。在中期报告--收入和费用的确认上,IFRS规定中期是一个任意的报告期间(附有某些例外)。US GAAP规定中期是全年的一部分(附有某些例外)。在减值迹象上,IFRS规定当表明资产存在减值迹象,必须进行详细的减值计算,如果资产的账面价值超过资产的使用价值(资产预期未来现金流量的折现值)和公允价值减销售成本的较高者则发生减值。US GAAP规定如果资产的账面价值超过其预期未来现金流量总额(不需要折现),表明资产存在减值迹象,则必须进行详细的减值计算。在减值损失的计量上,IFRS规定基于可收回金额(资产的使用价值和公允价值减销售成本的较高者)。US GAAP规定基于公允价值。在资产剩余价值的计量上,IFRS规定在假定资产已经使用完毕,且符合其使用年限结束时的预期状况的情况下,以资产目前的净销售价格计量。US GAAP规定通常是资产未来处置时预期收入的折现值。在商誉减值测试的层次上,IFRS规定现金产出单元或一组现金产出单元。其代表了出于企业内部管理目的而对商誉做出监察的最低组织层次,其不能大于一个业务或地区分部。US GAAP规定报告单位--业务分部或组织内的更低一个层次。在商誉减值的计算上,IFRS规定一步法比较现金产出单元的可收回金额(公允价值减销售成本和使用价值的较高者)和其账面价值。US GAAP规定两步法:比较报告单位的公允价值和其包括商誉在内的账面价值;如果公允价值大于账面价值,没有减值(不需要进行第二步);比较商誉的内含公允价值和其账面价值。在不可确定年限的无形资产的减值上,IFRS规定商誉和其他不可确定使用年限的无形资产包括在现金产出单元中,对现金产出单元进行减值测试。US GAAP规定商誉包括在现金产出单元中,其他不可确定使用年限的无形资产则作单独测试。在减值损失的转回上,IFRS规定如果满足一定的标准,减值损失应转回,但商誉的减值损失不可转回。US GAAP规定减值损失不可转回。在准备的计量上,IFRS规定清算债务的最佳估计,通常采用预期价值法,并要求采用折现的方法。US GAAP规定清算债务可能发生数的较低值,某些准备不需要折现。在购买研制中的研究开发项目的后续支出上,IFRS规定如果满足开发的定义则资本化。US GAAP规定费用化。在无形资产的重估上,IFRS规定只有当无形资产有活跃的市场进行交易,才可以进行重估。US GAAP规定通常不可以重估。在对非上市权益工具的投资上,IFRS规定如果可以可靠地计量,则按公允价值计量,否则按成本计量。US GAAP规定按成本计量。在金融工具重新划入或划出为交易而持有的类别上,IFRS规定不可以。US GAAP规定如果将有关资产转入为获取短期盈利的投资组合中,该金融工具应从可供出售的类别划入为交易而持有的类别。但是不可以从为交易而持有的金融资产划入为可供出售的金融资产。在应付和应收不同方的金额的抵消上,IFRS规定如果存在法律上的抵消合约,可以抵消。US GAAP规定不可以抵消。在减值损失的后续转回上,IFRS规定如果满足一定的条件,对于贷款和应收款项、持有至到期日金融工具(HTM)和可供出售(AFS)债务工具的减值损失需要转回。US GAAP规定对HTM和AFS,禁止转回减值损失。在投资性房地产的计量基础上,IFRS规定可采用成本-折旧-减值模型或公允价值模型,而公允价值变动计入损益。US GAAP规定通常要求采用历史成本法,同时提取折旧和减值。在农业产品、牲畜、果品和林产品的计量基础上,IFRS规定采用公允价值,而公允价值的变动会计入损益;US GAAP规定通常采用历史成本,然而,已收割的及待售的农产品和牲畜会按公允价值减销售成本核算。在保险合同中的嵌入衍生工具上,IFRS规定当嵌入衍生工具的特征和风险与主合同没有紧密关系及其价值与保险合同的价值有相互关系时则不需要单独列示,并作为衍生工具核算。US GAAP规定这样的衍生工具必须单独予以核算。在最初分类为持有待售资产时的计量上,IFRS规定累积的汇兑差额保留在权益中。US GAAP规定累积的汇兑差额从权益中重新分配到持有待售资产的价值中。在终止经营的定义上,IFRS规定业务或地区报告分部或其主要组成部分。US GAAP规定报告分部、经营分部、报告单位、子公司、或一组资产(比在B的定义较少限制)。在终止经营的列报上,IFRS规定终止经营的税后损益应在收益表上列报。US GAAP规定终止经营的税前和税后损益应在收益表上列报。 ③我国会计准则与国际会计准则之间存在的主要差异。 我国会计准则的制定除了需要考虑我国经济相对落后、多种所有制形式共存以及东西部发展不平衡等客观因素外,还要考虑其他有关问题。我国社会主义市场经济还处于初级发展阶段,市场体系尚不完善,法律制度不够健全,缺乏充分和公开的市场竞争,企业间的交易行为还不规范,国有企业关联交易极为普遍,价格往往成为利润操纵的一种手段,由于公平交易的缺乏,公允价值的获取和使用也就存在较大的难度;我国资本市场的规模和容量均还较小,上市公司数量不足,财务信息的使用者还不能完全以投资者为主,因此在对会计目标的考虑上还必须兼顾国家宏观管理、 投资者决策和公司内部管理等多方面的需要。这些因素也使得我国会计准则的结构和内容与国际会计准则以及其他国家的会计准则的结构和内容产生较大的差别。 比如,我国会计准则对公允价值和价值重估的方法较为排斥。这种做法虽然有利于避免企业舞弊和利润操纵的行为,在一定程度上也符合我国当前国情的需要,但是,对公允价值一概加以否认的做法,与会计准则国际发展的趋势并不合拍。在经济全球化、企业购并愈演愈烈和金融工具层出不穷的今天,公允价值已跃升为与历史成本 并驾齐驱的新的计量属性。在国际会计准则中,公允价值不仅广泛应用于金融工具,在投资性房地产、农业、企业合并、非货币交易等事项的会计处理中也被广泛应用。 在具体会计处理以及披露要求上,我国会计准则与国际会计准则也存在不少差异。仅就我国已发布的会计准则与相关的国际会计准则对比,至少就存在下述差异:在存货准则对采购成本的计量上,IFRS采用净价法,我国准则采用总价法;在现金流量表准则中,IFRS同时允许采用直接法和间接法,我国仅允许采用直接法,对收到或支付的利息和股利,IFRS允许在保持一贯处理的前提下可以归入经营活动、投资活动或筹资活动,我国准则要求将支付的利息和股利列为筹资活动,将收到的利息列为投资活动;在建造合同准则中,IFRS允许将因订立合同发生的、与合同直接 相关的费用作为合同成本的组成部分,我国准则要求将 订立合同而发生的有关费用直接确认为当期费用;在固定资产准则中,IFRS对非同类固定资产交换产生的固定资产允许以公允价值计量,并确认利得或损失,我国准则要求以换出资产的账面价值计量,不允许确认利得或损失,对于固定资产处置产生的收益或损失,IFRS允许计入当期并包含在经营活动损益中,我国准则要求列为营业外收支;在租赁准则中,IFRS对公允价值、经济寿命、 使用寿命等术语作了定义,我国准则对它们未作定义,在对经营租赁和融资租赁区分的判断上,IFRS强调公允价值,我国准则强调账面价值;在收入准则中,IFRS仅规定了收入计量的一般原则,即要求收入以已收或应收的对价的公允价值计量,我国准则却对销售商品的收入、提供劳务的收入、利息收入等确定了单独的计量原则;在借款费用准则中,IFRS没有对专门借款做出定义,我国准则对此作了定义,IFRS允许资本化的对象包括固定资产和存货。

I. 本人急求关于小企业会计制度研究(Small business accounting system research)的外文文献,急急急!!!

因为各国对小企业的定义比较模糊(甚至时有冲突),所以会计学界通用的名词是“中小企业”Small and medium enterprises (also SMEs).

我可以指导你筛选参考文献,但绝不可以代替你。

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