会计英语论文.doc

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1、ComparisonbetweenChineseandInternationalAccountingPrinciplesGroupleader:YIHANQIUTeammembers:SHAOLIANCHENXIAONANGUOHUIMINMANINGMAOFaculty:SHUJINGLIDec20,2014GuangdongUniversityofForeignStudiesSouthChinaBusinessCollegeContents1.ExecutiveSummary12.Introduction13.Maincontentofthere

2、port23.1ThecomparisonofInvestmentPropertybetweenIASandCAS23.1.1Introduction...............................................................................................................23.1.2TheScopeofInvestmentpropertyAccounting................................................

3、........23.1.3ModelforSubsequentMeasurement........................................................................33.1.4HowtoDeterminetheFairValue.............................................................................33.2ThecomparisonofAssetImpairmentbetweenIASandCAS33.2

4、.1Introduction33.2.2TheRecoverableAmountsDetermination33.2.3ThecomparisonofAILossReturns43.3ThecomparisonofCapitalAssetDepreciationmethodbetweenIASandCAS53.3.1DepreciationofFixedAssets53.3.2TheStartorStopTimeofTheDepreciationofCA53.3.3InTermsofFinalMeasurementComparison63.3.4Im

5、pairmentreversalprocessing63.3.5SubsequentExpenditures63.4ThecomparisonofIntangibleAssetbetweenIASandCAS63.4.1Introduction63.4.2TheDefinitionofIntangibleAssets73.4.3TheInternalProductionofIntangibleAssets73.4.4TheAmortizationofIntangibleAssets74.Conclusion85.ReferenceList81.Exe

6、cutiveSummaryInFebruary,2006,ourcountryissuedthenewaccountingstandards,whichhasbeensuitableforthelistedcompaniessinceJanuary1,2007.Thisisamilestoneinouraccountantforum,whichwillpromotethetransitiontoamoremoderneconomicmodelinourcountry,andhelpinvestorstomaketheirdecisionswiser.

7、Underthebackgroundofglobaleconomicintegration,accounting,asauniversalbusinesslanguageallovertheworldhasplayedanincreasinglyimportantroleonthestage.Theinternationalizationofaccountingstandardshasbecomeacontroversialissueinacademiainrecentyears.Astheinternationalaccountingstandar

8、dslargelyreflectsGAAPandhasgainedwideacceptance,wechoo