问题标题:
AComparisonofPRCandUSGAAP)万分感激!最好有中英文翻译都有:)您能不能帮我把他们都翻译成中文?有的我不是很理解。)
问题描述:

AComparisonofPRCandUSGAAP

万分感激!最好有中英文翻译都有:)

您能不能帮我把他们都翻译成中文?有的我不是很理解。)

邓晓回答:
  USGAAPvs.PRCGAAP   1.OverviewofUSGAAP   ComponentsofUSGAAP   -FinancialAccountingStandardsBoard/FinancialAccountingStandards   -AccountingResearchBulletin   -AccountingPrinciplesBoard   -EmergingIssuesTaskForce   -StatementsofPositionfromAICPA(AmericanInstituteofCertifiedPublicAccountants)   -SEC(SecuritiesandExchangeCommission)rules   HierarchyofpronouncementsunderUSGAAP   -FASB,APB&ARB   -FASBTechnicalBulletin,AICPAStatementsofPosition,AuditandAccountingGuides,PracticeBulletins   -SECPracticeandEmergingIssuesTaskForce   -Others   Likelyfuturedevelopments   2.PRCAccountingRulesandSystems   PRCaccountingregulatorysystem   -AccountingLaw   -RegulationsonFinancialReportingofEnterprises   -AccountingStandardsforBusinessEnterprise   -AccountingsystemforBusinessEnterprise   SpecificAccountingStandards   -Briefintroductiononspecificaccountingstandards   -Applicationscopeandadoptiondate   -LatestsupplementaryregulationsandQ&AenactedbytheMinistryofFinance   3.PRCGAAPVs.USGAAP   GeneralComparison   -Accountingperiod   -Accountingbooksandrecords   -Baddebtprovision   -Inventory   -……   DeferredTax   -China:   choosebetweenTaxPayableMethodandTaxImpactAccountingMethod(includingdeferredmethodandliabilitymethod)   -US:   Determinethetemporarydifference,recognisethedeferredtaxassetsandliabilities…..US:Determinethetemporarydifference,recognisethedeferredtaxassetsandliabilities…..   EmployeeBenefit   -Definedcontributionplan   -Definedbenefitplan   StockOption   -Intrinsicvalue   -FairValue   -Compromise   -Latestdevelopment   Impairment   -China:   TriggersofimpairmenttestandaccountingtreatmentReversalofimpairmentprovision   -USGAAP:   Triggeringevent   Determinetheminimalcashgeneratingunits(CGU)   Stepstodetermineimpairmentprovision   Impairmentlossescannotbereversed   Impairmentofintangibleassetsandgoodwill   Revenuerecognition   -Criteriaofrevenuerecognition:   PersuasiveEvidence,deliveryofgoodsandservice,fixedordeterminedpriceandreasonableassuranceoncollection
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《AComparisonofPRCandUSGAAP)万分感激!最好有中英文翻译都有:)您能不能帮我把他们都翻译成中文?有的我不是很理解。)|小学英语问答-字典翻译问答网》
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