[經(jīng)濟(jì)學(xué)]國際會(huì)計(jì)學(xué)第六版chapter(已修改)
2025-01-16 00:10 本頁面
【正文】 Choi/Meek, 6/e 1 International Accounting, 6/e Frederick . Choi Gary K. Meek Chapter 1: Introduction Choi/Meek, 6/e 2 Learning Objectives ? How is international accounting distinct from domestic accounting? ? What does international accounting diversity entail?什么是國際會(huì)計(jì)的多樣性需要 ? Does international accounting have a history? ? What factors are contributing to the importance of international accounting as a field of study?什么因素導(dǎo)致國際會(huì)計(jì)作為一個(gè)研究領(lǐng)域的重要性？ Choi/Meek, 6/e 3 ? What external and internal reporting issues arise when business and investing transcend national borders?什么樣的外部和內(nèi)部報(bào)告的問題出現(xiàn)時(shí)，商業(yè)和投資超越國界 ? What is meant by the term, global capital markets, and what does development mean for capital market participants?全球資本市場(chǎng)，這個(gè)術(shù)語是什么意思，資本市場(chǎng)參與者的發(fā)展意味著什么？ Choi/Meek, 6/e 4 What is International Accounting? ? Domestic accounting: an information specialty providing information about a firm to users of that information as a basis for economic decisions. 一個(gè)信息 類 專業(yè) ， 提供關(guān)于公司的信息，信息使用者經(jīng)濟(jì)決策的依據(jù)。 Choi/Meek, 6/e 5 ? International accounting (defined): same as above except that the firm being reported on is a multinational pany with operations and transactions that cross national boundaries or an entity with reporting obligations to nondomestic readers. 他被報(bào)告的是跨越國界的跨國公司的公司業(yè)務(wù)和交易，或者報(bào)告義務(wù)的實(shí)體是非國內(nèi)的讀者。 Choi/Meek, 6/e 6 What Does International Accounting Diversity Entail? （多樣性需求） ? Measurement principles 計(jì)量模式 ? Financial disclosure (corporate transparency)經(jīng)濟(jì)信息的披露（公司透明度） ? Auditing practices審計(jì)實(shí)踐 Choi/Meek, 6/e 7 Contributing Factors 影響因素 ? Accounting’s international heritage會(huì)計(jì)的國際歷史 ? Doubleentry originates in the Italian city 起源于意大利的城邦。 ? Bookkeeping spreads to Germany and assists the spread of capitalism. 記賬 蔓延到德國 并且助攻資本主義的蔓延。 ? Dutch sharpend ways of calcilating periodic 。 Choi/Meek, 6/e 8 ? French use accounting for governmental planning and control. ? Double entry assists the British in managing and controlling mercial interests in the colonies. 復(fù)式 記賬 協(xié)助英國在殖民地的控制并且 管理商業(yè)利益。 ? Accounting plays a major role in the . industrial 起著重要的作用。 Choi/Meek, 6/e 9 Contributing Factors ? Paradox of international accounting ? In many countries, accounting remains a nationalistic affair. ? Accounting serves people and institutions whose decisions are international in scope. ? Accounting diversity creates a demand for h
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