中美会计准则比较(pdf 48页)

中美会计准则比较目录：
一、Hierarchy of PRC accounting regulations中国企业会计制度的结构
二、Basic Concepts and Qualitative Characteristics基本概念与性质特征
三、Cash and Cash Equivalents现金与现金等价物
四、Accounts Receivable and Bad Debt Provision应收帐款与坏帐准备
五、Inventories存货
六、Fixed Assets – Carrying Value固定资产－现值
七、Fixed Assets – Depreciation固定资产－折旧
八、Investment Property投资性资产
九、Interim Financial Reporting中期财务报告
十、Changes in Accounting Policies,Estimates and Correction of Errors会计政策、会计估计变更和会计差错更正
十一、...............................

 

中美会计准则比较内容提要：
PRC中国企业会计制度
Cash comprises cash on hand and
demand deposits.
货币资金包括现金和银行存款。
 Cash equivalents are short-term,
highly liquid investments that are
readily convertible to known
amounts of cash and which are
subject to an insignificant risk of
changes in value.现金等价物指持有
的期限短、流动性强、易于转换为
已知金额的现金及价值变动风险很小的投资。
US GAAP美国会计制度
Similar to PRC accounting
standards.
与中国企业会计制度相似。

..............................