國(guó)際會(huì)計(jì)學(xué)

內(nèi)容概要

《國(guó)際會(huì)計(jì)學(xué)》第4版，包括：國(guó)際會(huì)計(jì)的發(fā)展、報(bào)告與披露、外匯兌換、價(jià)格轉(zhuǎn)換的核算、國(guó)際財(cái)務(wù)報(bào)表分析、計(jì)劃編制和控制的管理、財(cái)務(wù)風(fēng)險(xiǎn)管理、國(guó)際稅收與匯兌價(jià)格等內(nèi)容。
    本版新書經(jīng)過(guò)修改，語(yǔ)言流暢，細(xì)致集中，是有關(guān)國(guó)際會(huì)計(jì)學(xué)的簡(jiǎn)潔全面的入門性教材。本書內(nèi)容經(jīng)過(guò)修改后反映了最現(xiàn)代的、有關(guān)互聯(lián)網(wǎng)領(lǐng)域的發(fā)展；增加了會(huì)計(jì)在全球市場(chǎng)中的作用；將原書的第三、四、五、八章重新改寫形成全新的第一章內(nèi)容；在每一章的結(jié)尾加入了12個(gè)討論問(wèn)題、12個(gè)練習(xí)題、2個(gè)案例，使學(xué)生在學(xué)習(xí)新內(nèi)容之前復(fù)習(xí)并應(yīng)用每一章的重點(diǎn)內(nèi)容。
    適用性：適合高年級(jí)本科生和MBA及研究生水平的國(guó)際會(huì)計(jì)課程，還可作為會(huì)計(jì)、財(cái)務(wù)管理人員、法律工作者等對(duì)國(guó)際會(huì)計(jì)感興趣的各界人士的參考用書。
    暢銷性：本書為紐約大學(xué)教材用書，該書自出版以來(lái)受到廣泛歡迎，經(jīng)國(guó)內(nèi)專家審定為優(yōu)秀教材并推薦給國(guó)內(nèi)讀者。

作者簡(jiǎn)介

Frederick D.S.Choi，紐約大學(xué)斯特恩商學(xué)院（New York University Stern School of Business）榮譽(yù)院長(zhǎng)、商務(wù)教學(xué)杰出教授，美國(guó)會(huì)計(jì)學(xué)會(huì)（American Accounting Association）、國(guó)際商務(wù)學(xué)會(huì)（Academy of International Business）等學(xué)術(shù)團(tuán)體會(huì)員，《國(guó)際財(cái)務(wù)管理與會(huì)計(jì)》（Journal of International Financial Management and Accounting）創(chuàng)立主編（the founding editor），在Journal of Accounting Research，Journal of Financial and Quantitative Analysis，F(xiàn)inancial Analysts Journal，Journal of Accountancy和Journal of International Business Studies等多種學(xué)術(shù)期刊上發(fā)表了大量論文。Frederick D.S.Choi教授在法國(guó)、英國(guó)、日本、意大利、瑞典等多國(guó)進(jìn)行過(guò)訪問(wèn)教學(xué)，曾獲花旗銀行優(yōu)秀教學(xué)獎(jiǎng)（Citibank Excellence in Teaching Award）、美國(guó)會(huì)計(jì)學(xué)會(huì)國(guó)際會(huì)計(jì)杰出教學(xué)獎(jiǎng)（American Accounting Association’s Outstanding International Accounting Educator Award）等獎(jiǎng)項(xiàng)oCarol Ann Frost，北得克薩斯大學(xué)（University of North Texas）工商管理學(xué)院伯納德?科達(dá)會(huì)計(jì)學(xué)講座教授（Bernard Coda Professor of Accounting），曾任教于紐約大學(xué)水牛城分校（University at Buffalo，SUNY）等地，并曾在納斯達(dá)克上市與聽證復(fù)審委員會(huì)（NASDAQ Listing and Hearing Review Council）、普華永道全球資本市場(chǎng)集團(tuán)（PricewaterhouseCoopers LLP Global Capital Markets Group）等專業(yè)機(jī)構(gòu)任職，具有豐富的理論與實(shí)踐經(jīng)驗(yàn)。Gary K.Meek，俄克拉荷馬州立大學(xué)（Oklahoma State University）奧斯卡?S.蓋萊因／德勤會(huì)計(jì)學(xué)講座教授（Oscar S.Gellein／Deloitte&Touche Professor of Accounting），曾任美國(guó)會(huì)計(jì)協(xié)會(huì)副主席（1992——1994）、美國(guó)會(huì)計(jì)學(xué)會(huì)國(guó)際會(huì)計(jì)部主任（1990——1991）等職，曾獲美國(guó)會(huì)計(jì)協(xié)會(huì)國(guó)際會(huì)計(jì)部杰出國(guó)際會(huì)計(jì)教學(xué)獎(jiǎng)（Outstanding International Accounting Educator Award，1997）、俄克拉荷馬注冊(cè)會(huì)計(jì)師協(xié)會(huì)杰出會(huì)計(jì)教學(xué)獎(jiǎng)（Oklahoma Society of CPAs Outstanding Accounting Educator，2001）等獎(jiǎng)項(xiàng)。

書籍目錄

前言第一章 序言 第二章 發(fā)展與分級(jí) 第三章 比較會(huì)計(jì) I 第四章 比較會(huì)計(jì) II 第五章 報(bào)告與披露 第六章 外匯兌換 第七章 價(jià)格轉(zhuǎn)換的核算 第八章 國(guó)際會(huì)計(jì)一致 第九章 國(guó)際財(cái)務(wù)報(bào)表分析 第十章 計(jì)劃編制和控制的管理 第十一章 財(cái)務(wù)風(fēng)險(xiǎn)管理 第十二章 國(guó)際稅收與匯兌價(jià)格 索引

章節(jié)摘錄

INTRODUCTIONccounting is a branch of applied economics that provides information about business and financial transactions for users of that information. International accounting is distinct because the information concerns a multinational enterprise （MNE） with foreign operations and transactions， or the users of the information are in a different domicile than the reporting entity.Those who want to manage business， or obtain or supply financing across national borders， need to understand the international dimensions of accounting. Accounting amounts may vary significantly according to the principles that govern them. Differences in culture， business practices， political and regulatory structures， legal systems， currency values， foreign exchange rates， local inflation rates， business risks， and tax codes all affect how the MNE conducts its operations and financial reporting around the world. Financial statements and other disclosures are impossible to understand without an awareness of the underlying accounting principles and business culture.We view accounting as consisting of three broad areas： measurement， disclosure， and auditing. Measurement is the process of identifying， categorizing， and quantifying economic activities or transactions. The intent of accounting measurements is to provide users with information that will facilitate economic decisions. Disclosure is the process by which accounting measurements are transmitted to their users. This area focuses on issues such as what is to be disclosed， when， by what means， and to whom. Disclosure includes accounting disclosures to external parties and the internal use of accounting information. Finally， auditing is the process by which specialized accounting professionals （auditors） examine and verify the adequacy of a company's financial and control systems and the accuracy of its financial records. Internal auditors are company employees who answer to management； external auditors are non-employees who are responsible for attesting that the company's financial statements are prepared in accordance with some generally accepted standards.The importance of understanding international accounting increases as business and financial markets become more global. Exhibit 1-1 shows that the dollar volume of cross-border equity offerings almost tripled between 1995 and 1999， with over US$500 billion raised during the 5-year period. International offerings in bonds， syndicated loans， and other debt instruments also grew dramatically during the 1990s.

編輯推薦

《會(huì)計(jì)學(xué)精選教材?國(guó)際會(huì)計(jì)學(xué)(第4版)(英文影印版)》推薦理由：◎?qū)?guó)際會(huì)計(jì)的簡(jiǎn)潔、綜合、“讀者友好”的介紹，涵蓋了國(guó)際會(huì)計(jì)各方面的重要內(nèi)容；并不羅列具體的會(huì)計(jì)準(zhǔn)則條文.而是關(guān)注在全球化時(shí)代中.會(huì)計(jì)信息在全球商務(wù)決策中的作用。◎從會(huì)計(jì)，而非法律、社會(huì)經(jīng)濟(jì)、跨國(guó)商務(wù)角度，對(duì)全球化進(jìn)行的介紹，討論了學(xué)術(shù)界、會(huì)計(jì)業(yè)界、財(cái)務(wù)界、金融界、管理界和公眾關(guān)心的各方面國(guó)際會(huì)計(jì)問(wèn)題，使《會(huì)計(jì)學(xué)精選教材?國(guó)際會(huì)計(jì)學(xué)(第4版)(英文影印版)》不僅可作為教科書，也對(duì)相關(guān)業(yè)界人士和管理者具有重要的參考價(jià)值。◎從現(xiàn)實(shí)中的財(cái)務(wù)報(bào)表和年度報(bào)告中提取了大量實(shí)例，使得任何具有基本的商務(wù)、金融或會(huì)計(jì)知識(shí)的讀者均可閱讀《會(huì)計(jì)學(xué)精選教材?國(guó)際會(huì)計(jì)學(xué)(第4版)(英文影印版)》?！蚣~約大學(xué)、俄克拉荷馬州立大學(xué)等大學(xué)使用教材，自出版以來(lái)受到廣泛歡迎。

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