中美会计体系框架异同点
Accounting Framework
关联方交易和交易披露
Disclosure of Related Party Relationships and Transactions
资产负债表日后发生事项
Events Occurring after the Balance Sheet Date
现金流量表
Cash Flow Statements
非货币化交易
Non-monetary Transactions
债务重组
Debt Restructuring
投资-债务和权益性证券
Investments-Debt and Equity Securities
或有事项
Contingencies
存货
Inventories
开办费
Pre-operating Expense
无形资产
Intangible Assets
借款费用
Borrowing Costs
固定资产
Fixed Assets
收入确认
Revenue Recognition
项目中的销售收入确认
Project-based revenue recognition POC method
软件的会计处理
Software accounting
未完工研发
In-process R&D accounting
广告费的会计处理
Advertisement accounting
担保会计
Accounting for Guarantees
企业合并会计处理
Accounting for a Business Combination
变动利益实体会计
Accounting for a Variable Interest Entity
资产减值
Impairment of Assets
股票期权费用会计处理
Accounting for Stock Compensation to Employees
处置成本会计
Accounting for Costs Associated with Exit or Disposal Activities
所得税会计
Accounting for Income Taxes
会计差错的更正
Correction of Accounting Errors
会计政策、会计估计的变更
Changes in Accounting Policies & Accounting Estimates
中期财务报告
Interim financial reporting
主题:中美会计准则差异分析与应用 -
★ 填写以下回执表,将及时安排专人与您联系! |
|
|
|
此文共被关注50441人次
联系电话:010-51656461 2006/4/19
【在线联系|咨询】
【告诉好友】