Dianping达人0459
我国新准则与国际会计准则的差异依据会计理论现代化的规范性、科学性、法制性和国际性的要求，新准则的内容不是国际会计准则的简单直译，它的体系将涵盖所有国际财务报告准则的原则内容，而且它将针对特殊类别交易（如同一控制下企业合并等）和特定类型行业（如石油和天然气采掘业等）的会计核算提供具体的规定。但是，鉴于国内的特定环境，本次趋同后两套准则之间仍然存在着一些的差异。在会计操作上两套准则实务处理完全不同、互不相关和部分处理不同，但相互有关连，即：实质性差异和非实质性差异。我国新准则由1项基本准则、38项具体准则和相关应用指南组成；国际会计准则共有41项准则，不存在基本准则与具体准则之分，这是两者主观认识与指导思想的差异。两个准则中有25项准则处理相同，2项存在有实质性差异，11项有非实质性差异。（一）实质性差异1.关联方披露：国际准则认为所有国有企业都是关联方，它们之间发生的交易都是关联方交易，都应该充分披露。我国准则认为国有企业之间只存在投资控制关系时认定为关联方。2.资产减值转回：国际准则规定所有资产发生减值时都要提取减值准备，减少当期利润或增加当期损失，当资产价值恢复时要转回增加当期利润或减少当期损失。我国准则规定固定资产、无形资产、长期股权投资等长期资产一旦发生减值，视同永久减值，不得转回。（二）非实质性差异1.公允价值：国际准则推崇公允价值，我国准则认同，但认为存在有局限性：（1）公允价值变动需计入损益，该损益并不产生现金流入，却会产生税收、税后收益分配等现金流出，对企业现金运转不利；（2）没有活跃市场时，主观随意性很大。2.企业合并：对于非同一控制下的合并，双方自愿交易（购买法），购买方支付对价超过被购买方可变现资产公允价值部分作为商誉，该处理准则与我国准则一致；同一控制下的合并，国际准则没有单独规定，我国准则将其视为资产负债表重新组合，以证券价值为基础，不涉及公允价值，支付的对价与证券价值的差额不调整所有者权益，不形成商誉。3.生物资产、投资性房地产：国际准则注重采用公允价值，我国准则采用历史成本。4.保险、石油天然气、金融等特定类型行业：国际准则比较复杂，我国准则详细规定，操作性更强。5.国际准则有规定我国没有（通货膨胀、持有待售的非流动资产的中止经营）：国际准则对于两者都有规定，我国没有相应准则。对持有待售的非流动资产的中止经营采取变通处理，在财务报告中披露相关情况；对于境外子公司所在国发生通货膨胀，在外币折算、合并报表指南中作了相应规定。6.其他差异（政府补助、企业年金基金利润）：政府补助，国际准则全部计入损益，对于形成资产的计入“递延资产”；我国准则对于形成资产的计入“资本公积”。企业年金基金利润，国际准则为退休福利计划报告，分为：（1）特定提存计划，根据薪酬的一定比例提取交规定外部机构，（2）特定剩余计划，计算预计负债，风险留企业。我国退休政策为基本养老保险＋补充养老保险，都需交外部机构，对于境外子公司因所在国设立的“特定剩余计划”，在合并报表和指南中规定。我国新准则与国际会计准则产生差异的原因我国作为一个经济转轨期的发展中国家，在思想观念、市场发育、法律制度等方面与发达国家都存在着差异：1.我国会计界主观上过分强调坚持“特色”，是我国会计与国际惯例产生差距的最根本原因。在不同社会和经济体制下，采用与全球标准有差异的反映我国经济特色的会计准则，在一定条件下是符合客观要求的。但这种特色不能无限放大，其范围要受到限制。2.我国的市场经济处于初级阶段，市场机制尚不完善，市场发育有待提高，缺乏充分、合法的市场竞争，企业之间的交易不规范，公允价值难以形成。3.法律、法规的相关规定产生差异。我国有关的法律、法规对企业进行监管和评价的主要指标是利润，而国际准则侧重于预测企业未来现金流量，因此，我国会计准则侧重于利润表与国际会计准则侧重于资产负债表是两种不同的观点。虽然，新会计准则开始侧重企业未来现金流量和资产负债表，但短期内难以有效，差异仍存在。4.我国资本市场的规模、容量不大，上市公司数量有限，在会计信息使用者方面存在差异，财务信息的使用者还不能以投资者为主，在对会计目标的考虑上必须兼顾国家宏观管理、投资者决策和公司内部管理多方面的需要。5.国有企业产权制度不健全，内部治理结构薄弱，缺乏有效的监督机制，普遍存在短期行为，违反准则以达到粉饰业绩的目的。6.会计人员素质不高，缺乏必要的职业判断能力。随着新准则的颁布、实施，会计人员没有足够的时间消化、掌握新知识，致使准则在实际运用中有偏差。7.国际会计准则是借鉴西方主要发达国家的会计准则加以制定的，其所依据的经济背景主要以西方发达国家的经济为基础，而我国准则的制定除了需要考虑我国经济相对落后、多种所有制形式共存以及东西部发展不平衡等客观因素外，还要考虑其他有关问题。在经济全球化的过程中，各国的地位和处境是不同的，尤其对发展中国家，国际会计准则是一把“双刃剑”，既有利于获得外资，但以开放市场、损害一定的经济利益为代价。8.要看到国际会计准则是相对的。在目前的世界经济情况下，在全球范围内按照一套既定的准则处理发展迥异的会计业务，不太现实。China's new international accounting standards and guidelines for the differenceIn accordance with modern accounting theory normative, scientific, legal and international requirements, the new guidelines for the content of international accounting standards rather than a simple translation, it will cover all of the system of International Financial Reporting Standards of the principles of content, but it will for a special types of transactions (as a merger under the control of enterprises, etc.) and specific types of industries (such as oil and gas extractive industries, etc.) to provide specific accounting requirements. However, in view of the specific domestic environment, after the convergence between the two sets of criteria there are still some differences. Operations in the accounting practices to deal with two sets of criteria is completely different and unrelated part of dealing with different, but related to each other, namely: the substantive differences and non-substantive differences.China's new guidelines from a basic criteria for 38 specific criteria and guidelines related to the application of the composition; IAS 41 criteria, there is no specific criteria and the basic norms of the points, this is a subjective understanding of both the differences and the guiding ideology. There are two guidelines dealing with the same 25 criteria, there are two substantive differences, there are 11 non-substantive differences.(A) the substantive differences1. Related Party Disclosures: International guidelines for all state-owned enterprises that are related parties, their transactions are between related party transactions should be fully disclosed. Guidelines for state-owned enterprises in China that only exists between the relationship between investment control as a related party.2. Impairment of assets back to: International Standards for all asset impairment occurs when the impairment must be extracted to reduce the current increase in the current period profit or loss, when the value of the assets to back the restoration of an increase or decrease in the current period loss of profits. China's guidelines provide for fixed assets, intangible assets, long-term equity investment, such as the event of impairment of long-term assets, as a permanent impairment may not be back.(B) non-substantive differences1. Fair value: fair value of respected international norms, China's criteria for recognition, but that there are limitations: (1) changes in fair value through profit or loss to be in the profit and loss does not have a cash inflow, it will produce tax revenue, after-tax income distribution and other cash outflows, cash-to-business operation of the negative; (2) there is no active market, a lot of subjective arbitrariness.2. Business Combinations: For the same under the control of non-merger, the two sides of voluntary transactions (purchase method), payment of the purchase price over the realization of assets were purchased before the fair value of goodwill as part of the treatment guidelines consistent with our criteria; the same under the control of merger, there is no separate provisions of international norms, China's criteria as to re-balance sheet portfolio, the value of securities based on fair value does not involve payment of securities on the price and the difference between the value of ownership interest is not adjusted, not the formation of goodwill .3. Biological assets, investment real estate: International guidelines for the use of fair value-oriented, our criteria for the use of historical cost.4. Insurance, oil and gas, financial and other specific types of industries: the complexity of international norms, the detailed requirements of our guidelines, interoperability more.5. International norms are not provided for our country (inflation, holders of non-current assets held for sale of discontinued operation): International guidelines for both the provisions of the guidelines in our country, there is no corresponding. Sale of non-current assets held by the suspension of the operation to take alternative treatment, in the financial disclosure of relevant reports; subsidiaries outside the country for inflation, in the foreign currency conversion, the merger made statements in the corresponding provisions of the Guide.6. Other differences (government grants, corporate pension funds profit): Government subsidies through profit or loss of all international norms, for the formation of the assets included in "deferred assets"; China's guidelines for the formation of the assets included in "capital surplus." Profit enterprise annuity fund, the international criteria for the retirement benefits plan, divided into: (1) picture of the movements of specific plans, according to extract a certain percentage of pay provided for external agencies to pay, (2) a specific plan the remainder of the calculation of projected liabilities, the risk of remaining enterprises. China's retirement policy for the basic old-age insurance + supplementary old-age insurance, external agencies need to pay for the overseas subsidiaries set up by the host country due to "specific plan to the remaining" in the merger provisions of statements and guidelines.China's new rules and international accounting standards different from the reasons forChina's economic transition period, as a developing country, in the ideas and concepts, market development, legal systems with the developed countries there are differences:1. China's accounting profession too much emphasis on subjective adherence to the "characteristics" is the international practice of accounting and have the most fundamental reason for the gap. In different social and economic system, the use of global standards and reflect the difference between the economic characteristics of China's accounting standards, under certain conditions, is in line with the objective requirements. However, this feature can not be infinitely magnified, its scope should be limited.2. China's market economy in its early stages, the market mechanism is still not perfect, the market development needs to be improved, the lack of adequate, legitimate competition in the market, transactions between companies is not standardized, it is difficult to form the fair value.3. The laws and regulations of the relevant provisions of a difference. China's relevant laws and regulations on supervision and evaluation of enterprises the main indicator is the profit, international norms and enterprises focus on future cash flow projections, therefore, focus on China's accounting standards with International Accounting Standards Income Statement focused on the balance sheet are two different points of view. Although the beginning of the new accounting standards focus on the enterprise future cash flows and balance sheet, but it is difficult to effectively short-term, there are still differences.4. China's capital market size, not capacity, a limited number of listed companies in the accounting information users are different, the users of financial information to investors is not the main goal of accounting must take into account considerations of national macro - management, investors and corporate decision-making needs of various internal management.5. The state-owned enterprise property rights systems, weak internal governance structure, lack of effective oversight mechanisms, the prevalence of short-term behavior, in violation of the performance criteria in order to achieve the purpose of whitewashing.6. The quality of accounting personnel is not high, lack of the necessary professional judgment. With the promulgation of the new guidelines, implementation, accounting personnel did not have enough time to digest the acquisition of new knowledge, resulting in the practical application of the criteria in the deviation.7. International Accounting Standards is to learn from the major developed countries of Western accounting standards to be developed, based mainly on the economic background of the economy of Western developed countries, based on the formulation of guidelines and our need to be considered in addition to the relative backwardness of China's economy, various forms of ownership form of coexistence, as well as east and west of objective factors such as uneven development, we must also consider other related issues. In the process of economic globalization, the status and situation is different, especially for developing countries, the International Accounting Standards is a "double-edged sword," not only facilitates access to foreign capital, but to open their markets to a certain level of economic damage interests.8. To see the International Accounting Standards is relative. In the current world economic situation, at the global level under a set of guidelines for dealing with the development of different accounting business, not realistic.
董小小小姐
《 Float 》 , is my favorite book.Like the beauty of si brave strong, like the rui especially of tactful is resolute, like the outside of the meilanrui soft inside just.For the beauty of si this person thing, my felling is self-contradict, is to dislike the but again and have to respect and admire her.She is a person for having the character very much, loving two men in her whole life, but she didn't an is an understanding of.If she understands the rare gift of a, that she will not love him;If she understands the rui especially, that she will not lose him.She always is to be ungrateful to the rui especially of, she is just not to stop the rare gift of prince- a who make track for oneself's in a dream.She is just to think the characteristics that loves by herself that the rare gift of a have, she just does a gorgeous clothes, letting rare gift of a put on, being in love with him and then.But fact is, she love just that clothes.For her, I am to have to admire of, admire her strong, admire her to the persist of land, admire her ability under the education that that in environment under let go of before be subjected to the farmland stem live, admiring the speech that she can neglect the society but founding own business.Her life contain a few souls, an is her mother.His mother is a madam with expensive very able and gentle and soft typical model, is the person who she respect and admire most .But, mother typhoid for saving the person but ising infect, die.Another, is her more than ten in the last years favourite of person- a rare gift.Her ability stands up in the adverse circumstances, have very greatly a part of reason is a rare gift of a .She the rare to a gift persists unusually.Still have a, is the meilanli .More than ten years that struggle together in, the meilanli has already become her life in the indispensability of a part.I feel that the beauty of si is like a child, persisting to the thing that oneself want unusually, but to the thing that oneself own but disdain to on attend to.An at try very hard to make the oneself happy, a push the happiness to leave constantly again, push the lover toward abyss.The beauty of si is loving is a rare gift of a , but,a rare gift but don't want her.Be like the rui to especially say of, the rare gift of a is a gentleman, just wasing born in an and he inharmonious ages.He still uses the rules of the game of the old world life, will bump only rejection.The beauty of si doeses not understand the a to hope the gift, so she loves him, think that exhausted whole wayses get him, but when she recognize pure he, she did not love him any further.The beauty of si is a contradictory body, can have again who not is a contradictory body?She is in the life of road up all the way walk, be when she face the difficulty, she chooses the accolade, be when she face the responsibility, she chooses to carry, can be she face loving choice is, at first, he choose to hoodwink the oneself, being her to recognize finally pure, to face, but is already the hour already late.But she, at incapable is a dint, will tell the oneself, tomorrow is new day, everythings will like tomorrow, the Tomorrow is another day.She is all an in the whole story full of fire, be filled with the person of the will to fight.I enjoy most of, would be her this" Tomorrow is another day.".Was filled with the hope forever, be filled with the will to fight, can never give up, can never despair.This spirit, the most worthy of I study.So, whenever I meet the difficulty, mood not good, I will tell the oneself then:" Tomorrow is another day.".The another in book make the female that me admire very, would be the meilanli .She is an outside soft inside just of female, she almost owned the whole virtue that female can own.Positive if the rui especially says of, she is a that a handful of expensive madam that he saw win.She is strong, she is patriotic, she uses her heart love nearby all people.When her husband fight, she silent in the rear guard the hon, do the business of her what lies in one's power, be the north guy to beat in the city and she again soon about to deliver child, she still the town settle, being the next stem of the her body infirmity and nobodies to live soon didn't When the rice eat, she similar to beauty of si , let go of past education for be subjected to and sense of superiorities, trail weak of body next stem live, be she see the beauty of si kill a north guy, she did not be rattled, but help to bury the corpse, searching the money, wiping the blood stain, being the war finally end, north guy soldier whom she hate bitterly before arriving at her door request to look after and themselves also have no excessive food, she still fulfil her ability the ground helped them, because she hopes to also have the north guy woman of a good heart afar to her just at homing a rice of husband eat.Such strong female, the but again is a such gentleness kind and considerate.She persists the ground to believe the rare gift of beauty of si and a's, even someone see with own eyes they hug together, also persisting the ground to believe them, protection si beauty.She knows perfectly well pain and sufferings that own body can't bear again to grow, but persist the ground to want to hope the gift to give birth to a child for the a again, end leave she loved the close relatives of the lifetime.Is really too great, looking at themeilanli, make me thought of much more Chinese ancient times females of, they are also such dociles, work hard in spite of criticism, assist husband and bring up children, then silent unknownly old go to and depart from this life.In the whole book, I is a rui for the person that like most especially.He is brave and persists, he can love the beauty of si so and deeply for more than ten years constant.He wants to protect the beauty of si , the doter si beauty, look after the beauty of si, let her everything feel happy, but the beauty of si refused.He says, again the time that eternal love also will dub out, but his love, drive beauty of si, drive rare gift of a , was dub out by the adherence that the si beauty is stupid of.His heart, die.When his daughter leaves him, his heart, return any further not to come.He says, he has always been to have no that patience shear the ground pants and sew and like, then tells the oneself this is similar to lately, just deceive yourself as well as others.Ground is ground, return and don't go to any further, even make allies, the top still stays the crack, is not originally any further that.《飘》，是我最喜爱的书。喜欢斯佳丽的勇敢坚强，喜欢瑞特的机智果断，喜欢玫兰妮的外柔内刚。对于斯佳丽这个人物，我的感觉是矛盾的，是讨厌却又不得不敬佩她。她是个非常有个性的人物，她一生中爱了两个男人，而她却没一个是了解的。如果她了解阿希礼，那她就不会爱他；如果她了解瑞特，那她就不会失去他。她一直以来是辜负瑞特的，她只是不停追寻着自己梦中的王子——阿希礼。她只是把自己爱的特点认为阿希礼有，她只是做了一件华丽的衣服，让阿希礼穿上，而后爱上他。而事实是，她爱的只是那件衣服。对于她，我是不得不佩服的，佩服她的坚强，佩服她对土地的执着，佩服她能在那中环境下放下以前所受的教育下田干活，佩服她能不顾社会上的言论而开创自己的事业。她生命有几个灵魂，一个是她的母亲。他的母亲是一位非常能干、温柔的典型贵夫人，是她最敬佩的人。可是，母亲为了救人而被传染伤寒，去世了。另一个，是她十几年来最爱的人——阿希礼。她能在逆境中站起来，有很大一部分原因就是阿希礼。她对阿希礼是异常执着的。还有一个，就是玫兰妮。在一起奋斗的十几年里，玫兰妮已经成为她生命中不可缺少的一部分了。我觉得斯佳丽就像个小孩子一样，对自己想要的东西异常执着，而对自己所拥有的东西却不屑一顾。一面在拼命让自己幸福，一面又不断地把幸福推离，把爱人推向深渊。斯佳丽爱的是阿希礼，可是，阿希礼却不要她。就像瑞特说的，阿希礼是个君子，只是生在了一个和他格格不入的时代。他还是用旧世界的游戏规则生活，只会撞得一鼻子灰。斯佳丽不了解阿希礼，所以她爱他，想尽一切办法得到他，而当她认清他时，她再也不爱他了。斯佳丽是个矛盾体，可又有谁不是矛盾体呢？她在生命的道路上一路走来，当她面对困难时，她选择迎接，当她面对责任时，她选择担负，可当她面对爱的抉择是，起初，他选择蒙蔽自己，当她终于认清，要面对时，却已为时已晚。而她，在无能为力时，就会告诉自己，明天是新的一天，明天一切都会好了，Tomorrow is another day。她在整个故事中，都是个充满生气、充满斗志的人。我最欣赏的，便是她的这句“Tomorrow is another day.”。永远充满了希望，充满斗志，永远不会放弃，永远不会绝望。这份精神，是最值得我学习的。所以，每当我遇到困难、心情不佳时，我便会告诉自己：“Tomorrow is another day.”。书中另一个使我十分佩服的女性，便是玫兰妮。她是个外柔内刚的女性，她几乎拥有了女性所能拥有的一切美德。正如瑞特说的，她是他所见过的少数贵夫人中的一个。她是坚强的，她是爱国的，她用她的心爱身边所有的人。当她丈夫打仗时，她在后方默默守侯，做她力所能及的事，当北佬打进城而她又快要临盆时，她依然镇定，当她身体虚弱而没人下地干活快要没饭吃时，她和斯佳丽一样，放下过去所受的教育和优越感，拖着虚弱的身体下地干活，当她看到斯佳丽杀了一个北佬时，她没有惊慌失措，而是帮着掩埋尸体，搜查钱财，擦拭血迹，当战争终于结束，她痛恨的北佬士兵来到她门前要求照顾而她们自己也没有过多粮食时，她还是尽她所能地帮助他们，因为她希望在远方也有一个好心的北佬女人给她正在回家的丈夫一口饭吃。如此一位坚强的女性，却又是如此的温柔善良和善解人意。她执着地相信斯佳丽和阿希礼，即使有人亲眼看见他们搂在一起，也执着地相信他们，保护斯佳丽。她明知自己的身体无法再承受生育的痛苦，却执着地要再为阿希礼生个孩子，最终离开了她爱了一辈子的亲人们。真的是太伟大了，看着玫兰妮，使我想到许许多多的中国古代女性，她们也是如此的善良，任劳任怨，相夫教子，然后默默无名地老去、死去。整部书中，我最为喜欢的人物就是瑞特。他勇敢、执着，他能那么深地爱着斯佳丽十几年不变。他想保护斯佳丽，宠爱斯佳丽，照料斯佳丽，让她事事称心，而斯佳丽却拒绝了。他说过，再永恒的爱也会有磨光的时候，而他的爱，是被斯佳丽，被阿希礼，被斯佳丽愚蠢的固执磨光的。他的心，死了。当他女儿离开他时，他的心，再也回不来了。他说过，他从来没有那个耐心把剪碎的裤子缝好，再告诉自己这就和新的一样，自欺欺人罢了。碎了就是碎了，再也回不去了，即使修好，上面仍然留有裂缝，再也不是原来那条了。瑞特是个复杂的人，他有良好的家世，但却仍和旧时代格格不入，他有锐利的眼睛，可以在乱世找到自己的处身之道，他对国家有热情，即使他明知必败无疑，却仍在最后关头入了军。他爱斯佳丽，但他更了解斯佳丽，所以他从不说，只是通过行动表达，而斯佳丽却从来不想去了解他。最后，他绝望了，一次又一次的失望使他再也没有勇气再去尝试，他累了。《飘》绝对是部值得再三品味的好书，文字优美，情节跌荡起伏、扣人心弦，虽然其中由于作者的主观因素，对于美国南北战争的评价并不客观和全面，但以文学角度来说，这绝对是一部绝世佳作，值得一看。备注：中文后几段英文好像没有翻译，宁外《飘》英文名应该是《go with wind》
部分期刊较水。 MDPI旗下有好几个比较知名的期刊，因为发表的数量过多，所以文章的质量肯定会良莠不齐，这是大多数开源期刊的共同问题。所以，很显然，在这些期刊当中
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