国际商务——希尔英文PPT19讲课教案.ppt

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1、国际商务——希尔英文PPT19IntroductionAccountingisthelanguageofbusiness–itisthewayfirmscommunicatetheirfinancialpositionsAccountingstandardsdifferfromcountrytocountryThesedifferencesmakeitdifficultforinvestors,creditors,andgovernmentstoevaluatefirmsTheInternationalAccountingStandard

2、sBoard(IASB)hasmadesomeattemptstoestablishcommonaccountingandauditingstandardsacrosscountriesIntroductionFigure19.1CountryDifferencesInAccountingStandardsAcountry’saccountingsystemevolvesinresponsetolocaldemandsforaccountinginformationWhiletherehavebeeneffortstoharmonize

3、accountingpracticesacrosscountries,significantdifferencesremainOnestudyfoundthatamong22countries,therewere76waystoassessthecostofgoodssold,65differencesinthecalculationofreturnonassets,and20waystocalculatenetprofitsThedifferencesmakeitchallengestocomparefinancialperforman

4、ceoffirmsfromdifferentcountriesCountryDifferencesInAccountingStandardsFivemainvariablesinfluencethedevelopmentofacountry’saccountingsystem:1.therelationshipbetweenbusinessandtheprovidersofcapital2.politicalandeconomictieswithothercountries3.thelevelofinflation4.thelevelo

5、facountry’seconomicdevelopment5.theprevailingcultureinacountryCountryDifferencesInAccountingStandardsFigure19.2RelationshipBetweenBusinessAndProvidersOfCapitalThethreemainexternalsourcesofcapitalforfirmsare:IndividualinvestorsBanksGovernmentAcountry’saccountingsystemref

6、lectstherelativeimportanceofeachconstituencyasaproviderofcapitalSo,accountingsystemsintheU.S.andGreatBritainareorientedtowardindividualinvestors;Switzerland,Germany,andJapanfocusonprovidinginformationtobanks;andFranceandSwedenpreparefinancialdocumentswiththegovernmentinmi

7、ndClassroomPerformanceSystem_______hasanaccountingsystemthatwasdevelopedwiththegovernmentinmind.a)Franceb)Japanc)GreatBritaind)GermanyPoliticalAndEconomicTiesWithOtherNationsSimilaritiesinaccountingsystemsacrosscountriescanreflectpoliticaloreconomictiesTheU.S.accountings

8、ysteminfluencesthesystemsinCanadaandMexicoIntheEuropeanUnion,countriesaremovingtowardcommonstand