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1、第一章1.ThenatureofMNEs跨国公司意义,在什么环境下出现MNEsarethosecompaniesthatproduceagoodorserviceintwoormorecountries.Theirexistenceisduetotheeconomicglobalization.2.Whyshouldwelearncomparativeinternationalaccounting?为什么要学习西方财务会计？First，itremindsthattheUSandotherAnglo-Saxoncountriesarenottheonlycontribut
2、orstoaccounting.Second,itdemonstratesthatthepreparers,usersandregulatorsoffinancialreportsindifferentcountriescanlearnfromeachothers’ideasandexperiences.Third,itexplainswhytheinternationalharmonizationofaccountingisdesirablebutdifficulttoachieve.问题二：MNEs对会计国际化的影响TheriseoftheMNEisoneofthe
3、mainfactorsresponsiblefortheinternationalizationoftheaccountancyprofession,Accountancyfirmshavefollowedtheirclientsaroundtheworld,settingupnewofficesoverseasand/ormergingwithoverseasfirms.TheriseoftheMNEcontributestothegrowthofinternationalauditing.（P17最后一段）跨国公司的出现是会计职业界国际化的主要因素之一。随着会计师事
4、务所的客户不断国际化，事务所本身也在走向世界，它们在海外建立新的办公室或者兼并海外公司。第二章Causesofinternationalaccountingdifferences引起国际会计不同的原因Culture,legalsystems,providersoffinance,taxation,otherexternalinfluences(adoptionorconvergencewithIASB,inflation,theory),theprofessionHowcultureinfluenceinternationalaccounting?文化如何影响国际会计？
5、Cultureincludesasetofsocietalvaluesthatdrivesinstitutionalformandpractice.Itwillaffectthevaluesystemorattitudesoftheaccountants.Howtaxinfluenceinternationalaccounting?税收如何影响国际会计？USandUK:taxandaccountingtreatmentsaredifferentFranceandGermany:taxaccountsarethesameascommercialaccountsHowlaw
6、influenceinternationalaccounting?法律如何影响国际会计？Anglo-Saxoncountries:commonlawContinentalEurope:RomanlawCompaniesincommonlawcountrieshavehigherlevelsofdisclosuresHowfinanceinfluenceinternationalaccounting?筹资如何影响国际会计？Capitalmarketsystems(UK,USA):outsidershareholders,accountingisflexible,judgm
7、entfairnessCredit-basedgovernmentalsystems(France,Japan):accountingisprecision,uniformityandstability精确、一致、稳定Credit-basedfinancialsystem(Germany):insidershareholders,accountingiscareful,conservative第三章：1.国际报告体系有哪一种分类P58Objectivesoffinancialreporting财务报告的目标Investmentdecisi
