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《中美会计准则差异(中英文对照)》
Similarities共同点
Basic Concepts and Qualitative Characteristics 基本概念与性质特征
PRC中国企业会计制度
Validity, Accuracy, Completeness and Timeliness合法,准确,完整, 及时 Consistency 一贯性 Accrual Basis of Accounting 权责发生制 Matching Principle配比原则 Going Concern Assumption 持续经营假设
US GAAP美国会计制度
Similar to PRC standards 与中国企业会计制度相似
Cash and Cash Equivalents 现金与现金等价物
PRC中国企业会计制度
Cash comprises cash on hand and demand deposits. 货币资金包括现金和银行存款。 Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.现金等价物指持有 的期限短、流动性强、易于转换为 已知金额的现金及价值变动风险很 小的投资。
PRC中国企业会计制度
Based on facts, circumstances and management judgement, enterprises can determine the estimated useful lives and salvage value of fixed assets. 企业根据固定资产的实际使用方式和性质 ,环境及管理层的合理判断确定固定资产 的使用年限及残值。 Depreciation can be made based on the straight-line method, physical use depreciation method, sum-of-the-years’ digit method, double-declining balance method, etc. 折旧方法可选择直线法、工作量法、年数 总和法或双倍余额递减法。
US GAAP美国会计制度
Similar to PRC accounting regulations. 与中国企业会计制度相似。 Subsequent revaluations are prohibited. 不允许按重新估计的价值入帐。
Fixed Assets – Depreciation 固定资产-折旧
US GAAP美国会计制度
Similar to PRC accounting standards. 与中国企业会计制度相似。
Accounts Receivable and Bad Debt Provision 应收帐款与坏帐准备
PRC中国企业会计制度
Carried at original invoiced amount less an estimate made for doubtful receivables. 应收帐款按实际发生额入帐,并对 应收帐款的回收可能ble fixed assets are stated at cost less accumulated depreciation. 固定资产以原值减去累计折旧后的 净值列示。 Subsequent revaluations are generally not allowed. 固定资产一般不允许按照重新估计 的价值入帐。
Part II: A Comparison of PRC and US GAAP
第二部分:中国企业会计准则与美国会计制度比较
• Similarities共同点 • Differences不同点
Hierarchy of PRC accounting regulations中国企业会计制度的结构
Regulations on accounting and financial reporting 会计处理与财务报表编制的规范 Specific accounting standards 明确的会计准则 Revise concepts in Basic Accounting Standards for Business Enterprises (1993)企业基本会计制度 概念的更新 Accounting systems for small business enterprises小型企业会计制度
US GAAP美国会计制度
Similar to PRC accounting regulations. 同中国企业会计制度相似。
Inventories存货
PRC中国企业会计制度
Carried at lower of cost and net realizable value. Use of FIFO, LIFO, weighted average method, moving weighted average method and specific identification method to determine cost. 存货以成本与可变现净值孰低法入 帐,存货成本以先进先出法,后进 先出法,加权平均法,移动平均法 或个别计价法确定。
ASBE 企业会计制度
Accounting systems for financial institutions金融机构会计制度
Guidance for various industries i.e, revenue, costing 不同行业会计制度指导(如:收入、成本等) Specific interpretation and /cn response letter
US GAAP美国会计制度
Similar to PRC accounting regulations. In addition, the retail method is allowed. 与中国企业会计制度相似,但也允 许使用零售价法计算存货成本,
Fixed Assets – Carrying Value 固定资产-现值