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                          代寫美國作業:A comparision between U.S. and U.K. accoun

                          時間:2019-02-21 11:45來源:www.tllw.tw 作者:vicky 點擊:
                          這是一篇美國留學生代寫作業范文,本文論述了美國和英國的一個著名案例,首先考察了兩國的金融相關環境,包括政治、經濟和法律制度。比較試圖找出報告兩國差異的原因。在此之后,對這
                          這是一篇美國留學生代寫作業范文,本文論述了美國和英國的一個著名案例,首先考察了兩國的金融相關環境,包括政治、經濟和法律制度。比較試圖找出報告兩國差異的原因。在此之后,對這兩個報告系統的主要區別進行了更詳細的描述。然后,本文介紹了IBM公司的一個實際案例。
                          This article deals with an eminent case of U.S. and U.K. It will first look into the financial relevant environments of the two countries, including political, economic and legal systems. The comparison tries to locate the reasons behind reporting differences of the two countries. Following this, a more detailed description is given on the major distinctions of the two reporting systems. The article then presents a practical case of IBM Company. 

                          相關金融環境
                          一般來說,美國和英國在許多方面都非常相似。兩國之間的歷史聯系導致了相似的政治、經濟和法律制度。作為民主國家,美國和英國都有相似的政治價值觀。盡管值得注意的是,美國在聯邦名單制度下運作,而英國的政治結構更加集中。因此,美國公司更有可能受到聯邦和州兩級監管。從經濟角度看,兩國的基本精神是建立一個相對自由的市場,最大限度地減少政府參與的作用,而政府參與的作用通常被稱為“不干涉經濟”。確保機會和競爭的平等是自由市場框架的基礎。在這些經濟體中,政府不太可能制定統一的強制性會計法規。相反,這種權力被授予市場層面,這也有很強的激勵,以確保會計職業的適當發展。事實上,美國和英國的情況正是如此。美國和英國的法律體系處于普通法框架之下,這意味著它們更多地依賴先例而不是既定的法規。在普通法制度下,立法對會計職業的影響較小。
                          Relevant Financial Environments
                          Generally speaking, U.S. and U.K. are very similar in many aspects. The historical links between the two countries result in similar political, economic and legal systems. Both as democratic countries, U.S. and U.K. share similar political values. Although it is also important to note that U.S. operates under a federal list system while UK’s political structure is more concentrated. As a result, U.S. companies are more likely to be subject to two levels of regulation, the federal level and the state level. From an economic perspective, the essential spirits of the two countries are both to create a relatively liberal market and minimize the role of government involved, which is often referred to as a hands-off economy. To ensure equality of opportunity and competition is the foundation of a liberal market framework. In such economies, it is less likely that government will set up a uniform compulsory accounting regulation. Instead, this power is delegated to the market level, which also has strong incentive to insure a proper development of accounting profession. This is actually exactly the case in U.S. and U.K. The law systems in U.S. and U.K. are under common law framework, which means they rely more on precedential cases rather than established statutes. Under the common law system, the emphasis is usually on shareholders and legislative has less influence on accounting profession.
                          盡管美國和英國的財務環境非常相似,但歐洲一體化進程對英國的會計發展也有很大影響。與英國不同,歐洲大陸采用了一套不同的會計原則。為了更好地融入歐盟,英國正在對其財務報告制度進行許多改革。
                          In spite of the fact that U.S. and U.K. have very similar financial environments, the process of European integration also has large influences on the accounting development of U.K. Unlike U.K., continental Europe adopts a different set of accounting principles. To better fit into the European Union, U.K. is making many changes to its financial reporting systems.

                          監管框架
                          概念框架指的是目標和原則的連貫系統。一個框架將闡明財務會計的性質、功能和局限性。一致性框架的存在對于確保商業實踐中財務報告的一致性至關重要。在美國,公司通常遵循公認會計原則,這是公認會計原則的簡稱。公認會計準則包括會計人員在記錄和匯總以及編制財務報表時遵循的標準、慣例和規則。其規則和公告主要來自一個非營利組織:財務會計準則委員會,由私營部門設立,以促進一致報告制度的發展(FASB,2011年)。在英國,2005年之前,所有公司都采用英國公認會計準則,其主要制定者是會計準則委員會。然而,2005年之后,由于歐洲法律要求所有歐洲上市公司應根據國際財務報告準則(IFRSS)進行報告(Jermakowicza&Gornik Tomaszewski,2006年),英國公認會計準則的主導地位被削弱。未上市公司可以選擇國際財務報告準則和英國公認會計準則。值得注意的是,最近發布的英國公認會計準則在很大程度上轉向了國際財務報告準則,這大大減少了兩者之間的差異。
                          國際財務報告準則和公認會計準則在許多方面都有很大的不同。從概念上講,國際財務報告準則的主要目標是確保財務報表的可理解性、可比性、相關性和可靠性(國際財務報告準則,2011年),而美國公認會計準則則更注重相關性和可靠性。美國公認會計準則更基于規則,它在許多情況下提供了具體的指導。但國際財務報告準則更基于原則。更具體的定義差異包括,國際財務報告準則僅定義收入和支出,而公認會計準則區分收入、支出、收益和損失。
                          Regulatory Framework
                          A conceptual framework refers to a coherent system of objectives and principles. A framework will clarify the nature, the function and limits of financial accounting. The existence of a coherent framework is important to assure consistent financial reporting in commercial practice. In the United States, companies generally follow GAAP, which is short for Generally Accepted Accounting Principles. GAAP includes the standards, conventions, and rules accountants follow in recording and summarizing, and in the preparation of financial statements. Its rules and announcement mostly come from a non-profit organization: Financial Accounting Standards Board, which is established by the private sector to promote the development of a consistent reporting system (FASB, 2011). In U.K., before 2005, all companies adopt the UK GAAP, whose primary setter is Accounting Standards Board. However, after 2005, the dominance of UK GAAP is diminished as European Law requires that all listed European companies should report under International Financial Reporting Standards (IFRSs) (Jermakowicza & Gornik-Tomaszewski, 2006). Companies that are not listed have the option to choose between IFRS and UK GAAP. It is important to note that recently issued UK GAAP has largely moved towards IFRSs, which greatly reduced their differences.
                          IFRS and GAAP are very different in many aspects. Conceptually, IFRSs’ primary goal is to insure understandability, comparability, relevance and reliability of financial statements (IFRS, 2011) while US GAAP concentrates more on relevance and reliability. US GAAP is more rule-based that it provides specific guidance in many cases. But IFRS is more principle-based. More specific definition differences include that IFRS only define income and expenses while GAAP differentiates between revenue, expenses, gains and losses.

                          會計準則和會計方法的重大差異
                          兩種財務會計系統的一個顯著區別是存貨的處理方式。根據國際財務報告準則,存貨的計量以實際的實際存貨流量為基礎。它假設先購買或生產的存貨也先出售。在此假設下,可采用先進先出(FIFO)法和平均成本法(國際財務報告準則,2011年)。相反,在美國,后進先出(lifo)更受歡迎,這導致收入減少,從而減少稅收(gaap 2011)。但國際財務報告準則禁止后進先出法。除了測量存貨流量的不同方法外,GAAP也不允許存貨價值(GAAP 2011)在減記后的恢復,而國際財務報告準則確認存貨價值的后續恢復(國際財務報告準則,2011年)。
                          國際財務報告準則和美國公認會計準則的另一個重要區別是,公認會計準則不允許對財產和設備進行任何向上的重估。但就國際財務報告準則而言,這些固定資產可以向上重估。它們在重估日以公允價值減去重估后的累計折舊進行報告。如果重估價超過原減記額,超出部分將直接調整為權益(國際財務報告準則,2011年)。
                          Major Differences of Accounting Rules and Methods
                          One distinct difference between the two financial accounting systems is the way inventory is treated. Under IFRS, inventory measurement is based on the actual physical inventory flow. It assumes that inventory that is purchased or produced first is also sold first. Under this assumption, first-in, first-out (FIFO) method and the average cost method can be used (IFRS, 2011). On the contrary, in the United States, last-in, first-out (LIFO) is more popular used, which results in lower revenue and thus fewer taxes (GAAP 2011). But LIFO is prohibited in IFRS. Except for the different ways of measuring inventory flow, GAAP also does not allow the recovery of inventory value (GAAP 2011) once it is written down while IFRS recognizes subsequent recovery in the inventory values (IFRS, 2011).
                          Another important measurement distinction between IFRS and US GAAP is that GAAP doesn’t allow any upward revaluations of property and equipment. But in the case of IFRS, these fixed assets can be revalued upward. They are reported at fair value at the revaluation date less the accumulated depreciation since revaluation. If the revaluation exceeds the original written down, the exceeding part will be adjusted directly to equity (IFRS, 2011).


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