[經(jīng)濟(jì)學(xué)]國(guó)際會(huì)計(jì)學(xué)第六版chapter-預(yù)覽頁(yè)
【正文】 cross national boundaries or an entity with reporting obligations to nondomestic readers. 他被報(bào)告的是跨越國(guó)界的跨國(guó)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(guó)內(nèi)的讀者。 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(guó)在殖民地的控制并且 管理商業(yè)利益。 and (3) a Nigerian agricultural development project receiving cash subsidies from the European Union (EU). Choi/Meek, 6/e 34 ? The international equities market is one global capital market. A second such market covers foreign exchange transactions, that is, when one national currency is exchanged into, traded forward, hedged, swapped, or otherwise converted to another national currency. This market is estimated at hundreds of billions of . dollars per day. The total world foreign exchange market is the largest market on earth. The international bond market is still another global capital market. The bonds constituting this market are underwritten by international syndicates of banks and are marketed and traded all over the world. Global capital markets are a vital part of the world economy. Choi/Meek, 6/e 35 ? opposed to outsourcing see it as a threat to domestic jobs and a form of exploitation by panies engaged in the practice. Some even see it as a moral issue. However, they miss the point of international trade. Although outsourcing may reduce jobs in one sector, they reflect differences in parative advantage, which ultimately makes possible greater employment in other sectors and or lower consumer prices which increases real wealth. One need only look at higher education in America. Whereas stenographers速記員 in the United States may be losing jobs to stenographers in India, more and more Indian families are sending their children to the United States for their higher education, increasing the demand for support services in the higher education sector. ? A look at Exhibit 12 shows that over time, countries with greater exports than imports eventually bee importers and vice versa. The importance of international accounting will not diminish. Countries have been trading with one another since antiquity and will continue to do so. Even if the volume of trade were to diminish, an unlikely event, the work of trading partners continues to expand globally and with it accounting issues associated with international trade.
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