1) American financial accounting
美国财务会计
1.
Based on financial accounting concepts and functions,this paper overviews the five periods of the two stages where the conceptual framework of the American financial accounting was developed.
文章在界定财务会计概念框架的定义和作用的基础上,疏理了美国财务会计概念框架发展的两个阶段五个时期,美国财务会计概念公告的优点和值得商榷之处,并对美国财务会计概念公告几个有争议的问题进行了探讨,展望了美国财务会计准则委员会与国际会计准则理事会联合制定财务会计概念框架的趋同趋势。
2) Financial Accounting Standards
美国财务会计准则
1.
Western accounting norms on assets impairment have developed from elementary to the advanced stage, especially the International Accounting Standards and the Financial Accounting Standards have developed relatively perfectly and all-round on assets impairment.
资产减值会计在国外的发展经历了一个从不完善到逐步完善的比较长的过程,特别是国际会计准则和美国财务会计准则对资产减值会计作出了比较完善和全面的规范,而资产减值会计在我国的发展还处于比较初级的阶段,不论在理论研究、具体规范还是实际操作中都很不完善。
3) FASB(Federal Accounting Standards Board)13
(美国)财务会计标准委员会第13号说明
4) Declaration of the American Financial Accounting and Report Concept(No.1-7)
美国财务会计与报告概念公告(1~7号)
5) Financial Accounting
财务会计
1.
The logic system of financial accounting;
试论财务会计的逻辑体系
2.
On the financial accounting teaching for higher vocational students;
构建具有高职特色的财务会计教学
6) finance accounting
财务会计
1.
This article explains the connection of management accounting and finance accounting, and explains the sameness and the difference.
阐述了管理会计和财务会计的关系 ,说明二者既有关系 ,又有区别 ;管理会计建立在财务会计基础之上 ,是财务会计职能的延续和发展。
2.
Discussing the relation between finance accounting and income tax accounting will be favourable to expliot the counterpart and improve itself.
财务会计与所得税会计先后产生,两者相互影响、相互依存;现代所得税会计借助于会计才广泛推行,并不断完善;同时财务会计也借助所得税才凸现其重要和不断规范。
3.
With the rapid development of the market economy in our country,more and more problems concerning finance accounting in economic disputes and economic cases need the forensic accountants to investigate,take evidence and appraise from the special point of accounting,and law so as to provide the law courts with the expert opinions.
随着我国市场经济的快速发展,经济纠纷、经济案件中所涉及的财务会计问题越来越多,迫切需要法务会计人员从会计和法律的专业角度进行调查、取证和鉴定,为法庭提供专家意见。
补充资料：隐匿、故意销毁会计凭证、会计帐薄、财务会计报告罪
隐匿、故意销毁会计凭证、会计帐薄、财务会计报告罪：指公司、企业及其有关人员隐匿或者故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告，情节严重的行为。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条