会计财务是企业境外上市最为重要的部分。我们这期继续讨论中国会计准则与国际会计准则及美国通用会计准则的差异及趋同。背景本文承接上期关于中国会计准则,国际会计准则及美国通用会计准则在基本会计准则及几个关于资产负债项目准则的比较与分析,对于会计准则在其余各损益类项目上再作进一步剖析。(风骨系列介绍 Accounting and finance is the most important part of an overseas listing of an enterprise. In the current period, we continued to discuss the differences and convergence between PRC GAAP and IAS and GAAP. Background This article will undertake the comparison and analysis of the basic accounting standards and the accounting standards of assets and liabilities of China Accounting Standards, International Accounting Standards and the United States General Accounting Standards in the last issue, and further analyze the accounting standards in other items of profit and loss. (Fengjian series introduction