有关会计的英语文章.docx
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有关会计的英语文章
有关会计的英语文章
1
审视会计
Scoreapointforglobalization.InalandmarkvoteonWednesdayAugust27thAmerica’sfinan-cial-marketswatchdog,theSecuritiesandExchangeCommissionSEC,pavedthewayforitscompaniestoswitchfromAmerica’sGenerallyAcceptedAccountingPrinciplesGAAPtointernationalaccountingstandards.Inafieldthatis,byreputation,notoriouslydull,thislookslikesomethingtogetgenuinelyexcitedabout.
美国的全球化进程又取得了新的进展。
本周三2021年8月27日，在一项具有里程碑意义的投票中，美国金融市场监管者——证券交易管理委员会为各企业在公认会计准则转换到国际会计准则的过程中铺平了道路。
该领域一向以枯燥刻板而为人所知,这样的结果看起来确实很值得高兴。
GAAPwasthebeancounter’sgoldstandardfordecades,butitisnowwidelyseenascumbersome.Mostothercountrieshaveembracedtheinternationalrules,knownasInternationalFinancialReportingStandardsIFRS.Theregulators’planenvisagesAmerican-basedmultinationalsswitchingtothestandardsvoluntarilyin2021.TheSECwouldthenvoteonwhethertorequireallothercompaniestodothesame,startingin2021.ThecommissionhasalreadyclearedthewayforoverseasfirmstouseIFRSwhendoingbusinessorlistingsecuritiesinAmerica.
数十年来公认会计标准一直是该领域的黄金准则，然而现在大多数认为该标准尾大不掉，缺乏灵活性。
其他很多国家都采用了国际标准——国际财务报告准则。
美国监管部门计划让总部位于美国的跨国企业在2021年自愿转换为国际财务报表准则。
证券交易管理委员届时将投票决定是否也需要规定其他公司从2021年开始采用国际财务报表准则。
证券委员会已经为海外公司在美国营业或是上市时使用国际财务报表准则扫清了道路。
ChristopherCox,theSEC'schairman,hailedthemovetoan“internationallanguageofdisclosure,transparencyandcomparability.”Bigcompanieshavelongbeenpreparingforitwithenthusiasm.Itwillbringeachofthemone-offcostsinthetensofmillions,butthesavingsovertimewilldwarftheinitialoutlay.Itcouldalsomeangreaterprofits:
onestudyfoundthatthemajorityofAmericanfirmsmademoreundertheforeignrules.Investors,too,havereasontorejoice.Itwillmakeiteasiertocompare,say,aFrenchdrugcompanywithanAmericanrival.Andthecompliancecostsofduplicateaccounting,thebulkofwhichinvestorsultimatelybear,willdisappear.
证券交易委员会主席克里斯托弗?
考克斯赞扬使用“更公开.透明和更具比较性的国际性语言”的变动。
大企业早就开始热情地准备着这一时刻的到来。
这可能会使他们一次性消耗数千万美元，但是随着时间的流逝，前期投人同节省下来的资金相比简直是小巫见大巫。
而且还不仅如此:
一项研究发现大多数美国公司按照国外标准会获得更多利润。
投资者同样也应该感到髙兴。
因为使用国际会计准则可以更好地进行比较,例如,将一家法国药品公司同其美国的竞争对手相比较。
并且由投资者最终承担的因重复做账而形成的合规成本也会消失。
Accountantspointtootherbenefits.IFRSislesscomplexthanGAAP,withfewerexceptions;America’saccountingrules,likeitstaxcode,arecreakingunderbolted-onguidance.Itisalsomoreprinciples-based,grantingauditorsgreaterroomtousejudgment.Thiscanbegoodorbad,ofcourse,butmostexpertssaymoreleewayisneeded.
会计师也指出了实行此法的其他好处。
国际财务报表准则比公认会计准则要简单些，而且特例也比较少。
美国的会计准则，像其税法一样,在刻板的准则下开始越来越不适用于现实。
国际财务报表准则通常是以原则为基础的,允许稽核员有更多的空间来作判断。
当然,这样自然是有利有弊,但是大多数专家认为更多的灵活空间是很必要的。
Forseveralyears,theSECandtheLondon-basedInternationalAccountingStandardsBoardIASB，whichoverseestheinternationalrules,focusedonsteadilybringingthetwosetsofstandardstogether.Butithasbeenastruggle,largelythankstotheByzantinenatureoftheAmericansystem.Mr.CoxembracedthemoreradicalapproachapprovedthisweekinthebeliefthatitwouldboostthecompetitivenessofAmericanfirmsbyremovingbarrierstoinvestment.The“roadmap”isthelatestinastringofproposalsunderhisleadershipdesignedtobringAmericanandforeignmarketsclosertogether.
多年来，证券交易管理委员会和总部位于伦敦负责监制国际会计准则的国际会计准则委员会一直致力于将两套标准融为一体。
但是过程非常艰辛,很大程度上是因为美国会计系统纷繁复杂的本质特点。
库克斯这周采纳了较为激进的方案，因为他相信消除投资障碍会提升美国公司的竞争力。
在他指导下提出的一系列建议所绘制的“发展蓝图”就是为了使得美国和国外市场能够更加
Noteveryoneishappy.Somepoliticians,includingtheheadofthecongressionalcommitteethatoverseestheSEC,worryaboutcedingstandard-settingpowertotheIASB.EventhoughAmericahasseatsonitsboard,thereisconcernthatitwillbeunder-represented.SomewantittohaveinfluencecommensuratewiththesizeofAmerica’sequitymarkets,whichaccountforalmosthalfofglobalmarketcapitalization.OthersworryabouttheIASB’sfinancesanditssusceptibilitytooutsideinfluence.OneoftheSEC’scommissionerssaidtheplanshouldonlybewavedthroughonceitisclearthatsecure,independentfundingisinplace.
但这样做也并非皆大欢喜。
包括监管SEC的国会委员会会长在内的一些政客担心这会使制定标准的权力落人国际会计准则委员会手中。
尽管美国在国际会计准则委员会中也有委员席位，但是他们仍担心其代表名额不足。
一些人则想使其影响力同占全球市场资本总额一半的美国股票市场不相上下。
其他人则担心国际会计准则委员会的财务状况且害怕委员会容易受到外界影响。
一个证券交易管理委员的委员表示，除非这个计划有稳定独立的资金筹备到位,否则是不会通过的。
Thereareworriesoverseastoo,forinstancethattheSECwilltrytointerferewithIFRSandinterpretitinanarrow,prescriptiveway.StandardsissuedbytheIASBaresupposedtobeendorsedwithoutmodification.ItremainstobeseenwhetherAmericawillbeabletoacceptthis.
对此，国外的企业同样也有他们的忧虑，例如证券交易委员会会干涉国际财务报表准则或者从狭义、惯例的角度来对其进行理解。
国际会计准则委员会发布的标准应该在无改动的状况下才能得到认可。
美国是否能够接受还是未知数。
2
AccountingManagementTheory
ABSTRACT
Thispaperdevelopsanapproachtoenhancethereliabilityandusefulnessoffinancialstatements.InternationalFinancialReportingStandardsIFRSwasfundamentallyflawedbyfairvalueaccountingandasset-impairmentaccounting.Accordingtolegaltheoryandaccountingtheory,accountingdatamusthavelegalevidenceasitssourcedocument.Theconventional“mixedattribute”accountingsystemshouldbereplacedbya“segregated”systemwithhistoricalcostandfairvaluebeingkeptstrictlyapartinfinancialstatements.Theproposedoptimizingmethodwillsignificantlyenhancethereliabilityandusefulnessoffinancialstatements.
I..INTRODUCTION
Basedoninternational-accounting-convergenceapproach,theMinistryofFinanceissuedtheEnterpriseAccountingStandardsin2021takingtheInternationalFinancialReportingStandardshereinafterreferredtoas“theInternationalStandards”forreference.TheEnterpriseAccountingStandardscarriesoutfairvalueaccountingsuccessfully,andspreadsthesensethataccountingshouldreflectmarketvalueobjectively.Theobjectiveofaccountingreformationfollowing-upistoestablishtheaccountingtheoryandmethodologywhichnotonlyuseinternationaladvancedtheoryforreference,butalsoaccordwiththeneedsofChina'ssocialistmarketeconomyconstruction.OnthebasisofathoroughevaluationoftheachievementsandlimitationsofInternationalStandards,thispaperputsforwardastandthattodeepenaccountingreformationandenhancethestabilityofaccountingregulations.
II.OPTIMIZATIONOFFINANCIALSTATEMENTSSYSTEM:
PARALLELINGLISTINGOFLEGALFACTSANDFINANCIALEXPECTATION
Asanimportantmanagementactivity,accountingshouldmakeuseofinformationsystemsbasedonclassifiedstatistics,andserveforbothmicro-economicmanagementandmacro-economicregulationatthesametime.Optimizationoffinancialstatementssystemshouldtrytotakeallaspectsofthedemandsofthefinancialstatementsinbothmacroandmicrolevelintoaccount.
Whydocompaniesneedtopreparefinancialstatements?
Whosedemandsshouldbeconsideredwhilepreparingfinancialstatements?
Thosequestionsarebasicissuesweshouldconsiderontheoptimizationoffinancialstatements.Fromtheperspectiveof"publicinterests",reliabilityandlegalevidencearerequiredasqualitativecharacters,whichistheoriginofthetraditional"historicalcostaccounting".Fromtheperspectiveof"privateinterest",securityinvestorsandfinancialregulatoryauthoritieshopethatfinancialstatementsreflectchangesofmarketpricestimelyrecording"objective"marketconditions.Thisistheoriginof"fairvalueaccounting".Whetheronesetoffinancialstatementscanbecompatiblewiththesetwodifferentviewsandbalancethepublicinterestandprivateinterest?
Tosolvethisproblem,wedesignanewbalancesheetandanincomestatement.
From1992to2021,alotofnewideasandnewperspectivesareintroducedintoChina'saccountingpracticesfrominternationalaccountingstandardsinagradualmannerduringtheaccountingreforminChina.TheseideasandperspectivesenrichedtheunderstandingofthefinancialstatementsinChina.Theseachievementsdeserveourfullassessmentandshouldbefullyaffirmed.However,academiaandstandard-settersarealsoawarethatInternationalStandardsarestillintheprocessofdeveloping.Thepurposeofproposingnewformatsoffinancialstatementsinthispaperistopushforwardtheaccountingreformintoadeeperlevelonthebasisofinternationalconvergence.
III.THEPRACTICABILITYOFIMPROVINGTHEFINANCIALSTATEMENTSSYSTEM
Whetherthefinancialstatementsareabletomaintaintheirstability?
Itisnecessarytomobilizetheinitiativesofbothsupply-sideanddemand-sideatthesametime.Weshouldconsiderwhetherfinancialstatementscouldmeetthedemandsofthemacro-economicregulationandbusinessadministration,andwhethertheyarepopularwithmillionsofaccountants.Accountantsareresponsibleforpreparingfinancialstatementsandauditorsareresponsibleforauditing.Theywillbenefitfromtheimplementationofthenewfinancialstatements.
Firstly,fortheaccountants,undertheisolateddesignofhistoricalcostaccountingandfairvalueaccounting,theirdailyaccountingpracticeisgreatlysimplified.Accountingprocesswillnotneedassetsimpairmentandfairvalueanylonger.Accountingbookswillnotrecordimpairmentandappreciationofassetsanylonger,forthehistoricalcostaccountingiscomprehensivelyimplemented.Fairvalueinformationwillberecordedinaccordancewithassessmentonlyatthebalancesheetdateandonlyintheannualfinancialstatements.Historicalcostaccountingismorelikelytoberecognizedbythetaxauthorities,whichsavesheavyworkloadofthetaxadjustment.Accountantswillnotneedtocalculatethedeferredincometaxexpenseanylonger,andtheprofit-after-taxinthesolidlinetableisacknowledgedbytheCompanyLaw,whichsolvestheproblemofdeterminingtheprofitavailablefordistribution.Acco
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