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怎样才能使我国目前正在制订的应用性会计准则既较好地同国际会计惯例接轨,又充分体现中国实情?笔者认为,必须认真探讨我国现行做法与国际惯例还存在的差距及其产生的原因。本文拟对中美股票投资会计模式作初步的比较研究。 一、美国股票投资会计模式 股票投资会计模式是股票投资报酬衡量标准和会计处理原则的总称。虽然股票投资的目的是为了业务或控制等关系,但企业仍需将投资报酬高低作为决定是否投资的主要因素之一。在美国,对股票投资报酬的衡量主要有三种不同的主张,进而对股票
How can we make the application accounting standards currently being formulated in our country not only conform to the international accounting practice well, but also fully reflect the reality of China? The author believes that we must carefully study the existing practice of our country and the international practice of the existing differences and their causes. This article intends to make a preliminary comparative study on the accounting model of China and the United States stock investment. First, the United States stock investment accounting model Stock investment accounting model is a measure of stock investment returns and accounting principles. Although the purpose of stock investment is for business or control, the enterprise still needs to consider the level of return on investment as one of the main factors that determine whether to invest. In the United States, there are mainly three different kinds of opinions about the return on stock investment,