<P>普华永道，pdf格式，ppt内容，中英文，48页</P>
<P> <BR>Part II: A Comparison of PRC and US GAAP<BR>第二部分：中国企业会计准则与美国会计制度比较• <BR>Similarities共同点<BR>• Differences不同点<BR>Basic Concepts and <BR>Qualitative Characteristics<BR>基本概念与性质特征<BR>PRC中国企业会计制度 US GAAP美国会计制度<BR>Cash and Cash Equivalents<BR>现金与现金等价物<BR>Accounts Receivable and<BR>Bad Debt Provision<BR>应收帐款与坏帐准备<BR>Inventories存货<BR>Fixed Assets –Carrying Value  <BR>固定资产－现值<BR>Fixed Assets –Depreciation<BR>固定资产－折旧<BR>Investment Property<BR>投资性资产<BR>Interim Financial Reporting<BR>中期财务报告<BR>Changes in Accounting Policies, <BR>Estimates and Correction of Errors<BR>会计政策、会计估计变更和会计差错更正<BR>Events Occurring After the<BR>Balance Sheet Date<BR>资产负债表日后事项<BR>Accounting Year, Reporting<BR>Currency and Language <BR>会计年度,记帐本位币及报表语种<BR>Reporting Time-line<BR>报表公布的期限<BR>Investments投资<BR>Financial Instruments<BR>金融工具<BR>Fixed Assets –Capitalization<BR>Threshold<BR>固定资产－资本化标准<BR>Leases –Lessee Accounting<BR>租赁－承租人的会计处理<BR>Borrowing Costs<BR>借款费用<BR>Pre-operating costs<BR>开办费<BR>Construction Contracts<BR>建造合同<BR>Intangible Assets –Research<BR>and Development Costs<BR>无形资产－研发成本<BR>Intangible Assets –Other <BR>long-lived assets<BR>无形资产－其他长期资产<BR>Equity –Treasury Shares<BR>所有者权益－库藏股<BR>Contingencies－或有事项<BR>Revenue收入<BR>Employee Benefits<BR>员工福利<BR>Non-monetary Transactions<BR>非货币性交易<BR>Cash Flow Statements<BR>现金流量表<BR>Related Party Relationships<BR>and Transactions<BR>关联方关系及其交易<BR>Business Combination –<BR>Pooling(企业合并-汇总)<BR>Business Combination –<BR>Goodwill企业合并－商誉<BR>Business Combination –<BR>Provisions for Termination <BR>and Exit Costs<BR>企业合并－企业重组成本<BR>Consolidation –Control vs.<BR>Ownership %合并会计报表-控制和<BR>拥有表决权资本的比例<BR>Consolidation –Exclusion <BR>from Consolidation合并会计报表－<BR>不纳入合并会计报表内的子公司<BR>Consolidation -Special <BR>Purpose Entities合并会计报表<BR>－特殊性质的机构<BR>Changes in Foreign Exchange <BR>Rates –Capitalization of Exchange <BR>Losses汇率的变动－汇兑损失的资本化<BR>Foreign Currency Translations<BR>外币折算<BR>Financial Reporting in <BR>Hyperinflationary Economies通货<BR>膨胀期间的财务报告<BR></P>