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Jingdong book

21世纪会计学系列教材:〈国际会计〉学习指导与练习(第5版)

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21世纪会计学系列教材:〈国际会计〉学习指导与练习(第5版)

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Content Description

应广大读者要求,为《国际会计》第五版编写了这本《学习指导与练习》,针对各章撰写了“教学目的与要求”,“教学要点、重点与难点”,以及“解题指引”。供教师组织教学和读者自学时参考。
之所以撰写“解题指引”而不是“习题解答”,是鉴于教材中各章的讨论题和练习题中,大都留有供学生和其他读者可以根据自己的理解,发表自己的观点。当然,对于演算性的练习题,“解题指引”也就是“习题解答”了。
因教材中已列有主要参考文献,本书不再列示。
Author Description

常勋(1924-),江苏省常州市人,厦门大学会计学教授。
常勋教授是我国知名的老一辈会计学家,是我国国际会计教学和研究工作的开拓者之一,也是我国知名的注册会计师。享受国家级突出贡献专家津贴。
常勋1924年5月出生于江苏省常州市,1948年1月毕业于上海圣约翰大学,,毕业后留校任助教。在大学肄业期间至解放前,曾兼任新闻编辑和翻译工作多年。1952年调山东财经学院会计系任教员,1953年又调厦门大学,历任讲师、副教授、教授至今,并长期兼任厦门大学会计师事务所主任会计师。还担任中国独立审计准则中方专家咨询组组长、国家会计学院顾问、中国注册会计师后续教育丛书编审委员会委员、国际会计准则中文翻译审核组专家、天健会计师事务所高级顾问等职。
Catalogue

前言
关于修订作业题的专门说明
第一章 国际会计的形成与发展
教学目的与要求
教学要点、重点与难点
解题指引

第二章 会计惯例和财务报表的国际比较
教学目的与要求
教学要点、重点与难点
解题指引

第三章 比较会计模式
教学目的与要求
教学要点、重点与难点
解题指引

第四章 国际会计协调化活动
教学目的与要求
教学要点、重点与难点
解题指引

第五章 国际会计准则委员会及国际会计准则
教学目的与要求
教学要点、重点与难点
解题指引

第六章 物价变动会计基本模式
教学目的与要求
教学要点、重点与难点
解题指引

第七章 物价变动会计的国际展望
教学目的与要求
教学要点、重点与难点
解题指引

第八章 企业合并与合营的会计处理
教学目的与要求
教学要点、重点与难点
解题指引

第九章 合并财务报表的编制
教学目的与要求
教学要点、重点与难点
解题指引

第十章 金融工具会计
教学目的与要求
教学要点、重点与难点
解题指引

第十一章 外币交易折算
教学目的与要求
教学要点、重点与难点
解题指引

第十二章 期汇交易的会计处理
教学目的与要求
教学要点、重点与难点
解题指引

第十三章 外币报表折算
教学目的与要求
教学要点、重点与难点
解题指引

第十四章 国际税务
教学目的与要求
教学要点、重点与难点
解题指引
Book Abstract

研讨题
4-1比较分析本章中引述的各家对国际会计协调化的定义。
在所举的各家之说中,都把协调化视为限制和缩小会计差异的过程。此外,
(1)诺比斯和帕克以及崔和福罗斯特、米克都提出了增加会计实务和财务报告的可比性。
(2)阿潘和拉德波夫提出要形成一套严密的可接受的标准和惯例。
(3)萨缪尔斯和皮佩提出要把多样化的实务并人和组合成能产生共同协作结果的有序结构;并且指出,可比性、标准化或统一性与协调化是不同的概念。
4-2进一步探讨国际会计的协调化与标准化及统一性、可比性以及趋同化之间的关系。
协调化与标准化、统一性、可比性是相关但不同的概念。一般地说,趋同化是协调化的进一步发展。
可参阅教学要点(一)3.4中的阐述。
4-3对本章中提出的推动国际会计协调化和趋同化的六个主要全球性国际会计组织的性质、作用和成果。作一简括的评价。
(1)联合国会计和报告国际准则政府间专家工作组在性质上是国际性政府间机构,其作用只是作为推动国际会计协调化的权威性的国际论坛。
(2)欧洲联盟在性质上属于区域性国家联盟,在推动国际会计协调化和趋同化中是最具成效的。可以简述欧共体时代发布的各项指令在会计协调化中的作用,特别是第4号指令采纳了英国会计模式关于"真实与公允"的指导思想,对欧洲大陆国家的极度"稳健"的会计惯例起到限制和遏制作用;1975年欧盟的新会计策略改变通过发布指令来协调成员国会计实务的做法,而致力于支持国际会计准则的制定工作;在2002年6月又发布了要求欧洲上市公司(和允许非上市公司)自2005年1月1日采用国际会计准则的声明,并已付诸实施。[参阅教学要点(四)中阐述]
(3)经济合作与发展组织常设会计准则工作组在性质上是国际性政府间机构,其主要作用是以维护跨国公司利益和指引跨国公司投资为目的,支持和增进各国会计信息的可比性。
Introduction

应广大读者要求,为《国际会计》第五版编写了这本《学习指导与练习》,针对各章撰写了“教学目的与要求”,“教学要点、重点与难点”,以及“解题指引”。供教师组织教学和读者自学时参考。
之所以撰写“解题指引”而不是“习题解答”,是鉴于教材中各章的讨论题和练习题中,大都留有供学生和其他读者可以根据自己的理解,发表自己的观点。当然,对于演算性的练习题,“解题指引”也就是“习题解答”了。
因教材中已列有主要参考文献,本书不再列示。

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