【正文】 , the core value of individual behavioral interests must obey the collective interests, therefore, the behavior of family members to meet the collective interests of their loved most direct manifestation of Chinese family ethics is the strong clan the context of the ancient agricultural economy and society, most of the rural areas are homed with the same ethnic groups, clan or family organizations have the production, education and even selfdefense functions, the family mayor, in accordance with the family management family , the development of economy and society makes the form of clan change, the clan split into a family, but the clan concept has been inherited, still stressed the harmony between different levels of family hierarchical concepts and the traditional moral system makes the clan between the clan to strict pliance, such as the call must be for the long and young people have been living in the family, the young people must respect the elders, daily life to the elders to please, respect for smoke, seat, let way, eat when sitting is also very particular about the elderly in his later years Need to be piety, raising children and other traditional concepts reflect the characteristics of Chinese child in a family before the general situation is the need to live with their parents, and even after marriage and their parents live together is also affirmed and contact in marriage is also very close, often together to eat, meet, in the Spring Festival and other important festivals will meet, kind of spiritual contact and concern is a deeprooted standard of Chinese family clan concept, often not with the social change, the development of the times and The Values of American Families The history of the United States is relatively short, as a new system from the British society split out of the country, it has before the traditional British classical social values, but more of a variety of cultural inclusion and recognition, and gradually formed a large fusion Of the society advocates the recognition of personal dignity, respect for human personality is the basic position of its social concept of family gradually formed in the family also makes the recognition of individual rights to the point where nothing is the United States, both economic, political, and cultural are impacted by the principle of personality first, American family values are influenced by this , in American society, often pay great attention to the cultivation of individual thinking, the collective concept is relatively the American society to see the value of the position of the family, you can understand that this family concept is individualcentered, respect for the individual on the first children in adulthood, with independent ability, the family is independent of the individual, the young people will take the initiative to divorce from the original family, even in the major festivals did not meet the moral requirements, even if not family and Reunion is not condemned, which in a certain sense is respect for the individual39。因此注意場合與服裝的搭配在美國尤為重要。如果寫的是“白領(lǐng)”，表示要穿燕尾服，系白色領(lǐng)帶。再例如在美國舉辦各種宴會(huì)，往往在請柬上注明是否“黑領(lǐng)結(jié)”。若簡單地以衣帽取人，不僅會(huì)主次不分，使自己陷入窘境，而且會(huì)讓美國人輕視。曾經(jīng)有美國外商來華，接待人員乍一見便以為那西裝筆挺的一定是老板要員，而忽視了一行人中的大胡子。四、服飾的禮儀美國人的服裝以體現(xiàn)個(gè)性為主，很難從穿著上看出他們是富有還是貧窮，他們的身份地位如何。主人的吃飯速度不可太快，如果多數(shù)人已吃完，而少數(shù)人尚未吃完，更應(yīng)放慢速度，以免使客人感到不安。在餐桌前不應(yīng)擤鼻涕或打嗝，如果打噴嚏或咳嗽也應(yīng)向周圍的人道歉。在用餐時(shí)，應(yīng)等到全體客人面前都上了菜，且女主人示意后才開始用餐。若夫婦同去作客，應(yīng)由妻子先起立告辭。如果主人請你坐，你就應(yīng)該馬上坐下，不要推托不坐下，也不要隨意翻動(dòng)主人的用品，更不可問用品的價(jià)格。進(jìn)門后要摘帽。所以應(yīng)該提前一兩天寫信或打電話預(yù)約。與中國不同的是，美國人以為單數(shù)是吉利的，有時(shí)只送三只梨也不感到菲薄，而中國則講究成雙成對。而在中國，人們對個(gè)人隱私的界限遠(yuǎn)沒有這么深刻，人們并不會(huì)在意別人對自己的生活作一般了解。但在美國，人們很少用正式的頭銜稱呼別人，正式的頭銜只用于法官、高級政府官員，軍官，醫(yī)生，教授和高級宗教人士。例如男女之間，女方先伸出手，若女方無握手之意，男子就只能點(diǎn)頭鞠躬致意；長幼之間由長輩先伸出手；上下級之間，由上級先伸出手；賓主之間由主人先伸出手。下面，我們對美國的禮儀文化作點(diǎn)研究：美國成立時(shí)間不長，國內(nèi)各類移民又不計(jì)其數(shù)，因此美國的禮儀文化可以說是多種文化的匯合，有不少都與中國人的習(xí)慣截然相反。他們的宗旨是永遠(yuǎn)向前看，遙望目力所及的前方，并且邁開雙腳前進(jìn)；自強(qiáng)自立，追求幸福，永不滿足。若一無所知，就容易在與外國人交往時(shí)處于不利的形勢。當(dāng)然西方人也有許多地方是值得我們學(xué)習(xí)的。當(dāng)時(shí)俾斯麥不了解中國的虛實(shí)，為了不使李鴻章丟丑，他也將洗手水一飲而盡，見此情景，其他文武百官只能忍笑奉陪。特別是中西方之間，禮儀上的差別很大，若不了解，就容易引起不必要的誤會(huì)和損失。（9）少數(shù)股東權(quán)益美國會(huì)計(jì)準(zhǔn)則下少數(shù)股東權(quán)益不一定依據(jù)比例計(jì)算，有可能依據(jù)公允價(jià)值計(jì)量。（7)股權(quán)補(bǔ)償成本核算在會(huì)計(jì)核算分錄中，美國會(huì)計(jì)準(zhǔn)則要求企業(yè)計(jì)算其先計(jì)算公允價(jià)值，然后分?jǐn)偤怂?。?）固定資產(chǎn)的定義及范圍象租入固定資產(chǎn)改良在美國會(huì)計(jì)準(zhǔn)則下就是要計(jì)入固定資產(chǎn)。（3）預(yù)收賬款方面（美國會(huì)計(jì)分預(yù)收與遞延收入）：預(yù)收賬款是同預(yù)收保證金對應(yīng)，而遞延收入是同應(yīng)收開票一樣與發(fā)票相關(guān)科目（4）企業(yè)合并：包括合并實(shí)體方面，美國會(huì)計(jì)準(zhǔn)則強(qiáng)化控制及影響的概念，并且提出可變權(quán)益實(shí)體（VIE概念）。里面比較復(fù)雜的象，多種形式收入確認(rèn)，軟件收入確認(rèn)，建筑方面等。（2），但在實(shí)際操作過程種，很少有企業(yè)會(huì)認(rèn)真對待資產(chǎn)減值，而由于企業(yè)核算人員習(xí)慣以歷史成本計(jì)價(jià)，也就不會(huì)考慮太多公允價(jià)值問題。同時(shí)美國會(huì)計(jì)準(zhǔn)則更多強(qiáng)調(diào)企業(yè)外部環(huán)境及內(nèi)部環(huán)境的變化對會(huì)計(jì)核算的影響。第一篇：中美會(huì)計(jì)準(zhǔn)則差異吐血總結(jié)來源：網(wǎng)絡(luò)從2005年初開始，中國在總結(jié)多年會(huì)計(jì)改革經(jīng)驗(yàn)基礎(chǔ)上，大力推進(jìn)會(huì)計(jì)準(zhǔn)則建設(shè)及其國際趨同，建成了與市場經(jīng)濟(jì)發(fā)展進(jìn)程相適應(yīng)、并與國際財(cái)務(wù)報(bào)告準(zhǔn)則相趨同的企業(yè)會(huì)計(jì)準(zhǔn)則體系。目前中國很多企業(yè)會(huì)計(jì)核算仍舊是以稅務(wù)為基礎(chǔ)進(jìn)行會(huì)計(jì)核算，并且審計(jì)師實(shí)際操作過程中的操作尺度相對于美國審計(jì)師要明顯寬松多。（3）關(guān)聯(lián)方及關(guān)聯(lián)交易。并且在評價(jià)收入確認(rèn)時(shí)，還會(huì)根據(jù)合同及業(yè)務(wù)的情況最終判定收入的確認(rèn)方法。并合并會(huì)計(jì)處理及合并披露與中國會(huì)計(jì)準(zhǔn)則都存在差異。（5）折舊攤銷的政策美國折舊攤銷政策比較靈活，如殘值及折舊年限都可以企業(yè)自由制定（6）金融衍生工具的核算及公允價(jià)值計(jì)量由于美國金融衍生工具較多也比較復(fù)雜，所以其公允價(jià)值計(jì)量也相應(yīng)比較復(fù)雜。而中國會(huì)計(jì)準(zhǔn)則下股權(quán)補(bǔ)償成本核算與美國顯得不一樣。這樣少數(shù)股東權(quán)益的金額有可能與按比例計(jì)算的少數(shù)股東權(quán)益不一樣 （1）中國會(huì)計(jì)準(zhǔn)則下財(cái)報(bào)年度與日歷年度一致，而美國會(huì)計(jì)準(zhǔn)則可以不一致。例如，