会计论文英语参考文献

经济环境下的财务会计.Financial accounting in an economic context = 原书第6版:(美)杰米·帕拉特(Jamie Pratt)著/来明佳，彭红英，徐虹等译 财务会计 北京;机械工业出版社:2009 978-7-111-24756-2 12,545页 共14章，分为五部分。第一部分是财务会计概述；第二部分介绍财务报表的计量、结构及其使用；第三部分详细地介绍与资产有关的事项；第四部分介绍负债和股东权益；第五部分介绍收益和现金流量表。 管理会计.Management accounting = 第5版:安东尼·A. 阿特金森(Anthony ...[等]著/王立彦，陆勇，樊铮译 管理会计 北京;清华大学出版社:2009 978-7-302-18858-2 20,523页 包括：创造价值的信息、成本管理的概念与成本习性、传统的成本管理系统、作业成本系统、利用预算实现组织目标等。 高级会计学.Advanced accounting = 第9版:(美)Joe ，(美)Thomas ，(美)Timothy 著/王鑫改编 会计学 高等学校 英文 北京;北京大学出版社:2009 978-7-301-14752-8 490页 实证会计理论.Positive Accounting Theory:罗斯·L. 瓦茨(Ross L. Watts)，杰罗尔德·L. 齐默尔曼(Jerold L. Zimmerman)著 会计学 英文 北京;中国人民大学出版社:2009 978-7-300-10133-0 22,381页 内容包括：会计理论的作用、竞争性假说的辨识、会计与政治活动、会计选择的经验检验等。 税务会计.TAX ACCOUNTING = 第七版 SEVENTH EDITION:盖地[主编] 税务会计 上海;立信会计出版社:2009 978-7-5429-2240-3 9,676页 系统介绍税务会计有关基础知识，其内容包括纳税基础、增值税会计、消费税会计、关税会计、营业税会计、资源税会计、土地增殖税会计、出口货物免退税会计和税务筹划等。

Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable. A carrying amount is not recoverable if it is greater than the sum of the undiscounted cash flows expected from the asset’s use and eventual disposal. FASB defines impairment loss as the amount by which the carrying value exceeds an asset’s fair value. CPAS need not check every asset an entity owns in each reporting period. When circumstances change indicating a carrying amount may not be recoverable, CPAS should test the asset for impairment. A test may be called for when one or more of these events occur: A significant decrease in the market price of a long-lived asset. A significant change in how a company uses a long-lived asset or in its physical condition.

legislation, accounting supervision research References[1] ZHAO Yu-min, "measures to strengthen accounting oversight", "Finance and Accounting Forestry", 2002 10;[2] Huzhou City Department of Finance Task Force, "to strengthen the supervision of the work of the city accounting Suggestions", "Zhejiang taxation and accounting", 2003 2;[3] ZHOU Li-jun, "On the accounting supervision and operational requirements", "Financial Theory and Practice", 2001 7;[4] Jian-Ping Gu, "On improving the mechanism of internal accounting supervision," "Accounting Research", 2001 10[5] high-bin. "China formulation and development" [J]. "Accounting research", 2005: (8).[6] Chen Ping. "Comment on" Accounting Law> thinking of a number of issues "[J]," Friends of accounting ", 2005: (12).[7] Zhang Li. "On further amendments and improvement" [J]. "Journal of Zhongnan University of Economics and Law", 2006:5)[8], "Economic Law" (second edition): Jing Pan as editor-in-chief, Central Radio and Television University Press, in March 2000 the second edition:[9] ZHAO Yu-min, "Finance and Accounting Forestry", "measures to strengthen accounting oversight", 2002 10;[10] "Zhejiang taxation and accounting," Finance Research Group Huzhou City, "to strengthen the supervision of the work of the city accounting Suggestions", 2003 2;[11] ZHOU Li-jun, "Financial Theory and Practice", "On the accounting supervision and operational requirements", 2001 7;[12] Jian-Ping Gu, "Accounting Research", "On improving the internal accounting supervision system", 2001 10[13] Zheng Sheng Zhi: "Financial management of administrative departments and institutions and Countermeasures", "Fujian accounting", 2003, 2[14] Song Xin: "The weakening of internal accounting supervision of the causes and preventive measures", "Shandong Architecture", 2000, 3 Oversight" This concept has long existed, but today it's the connotation and extension of understanding has resulted in huge differences. This is largely the impact of the supervision of the progress of theoretical research, as well as supervision of accounting theory of constraints to guide practice. To a precise definition of "accounting supervision", it must be clear, "supervision" in the understanding of the principles of supervision and specific monitoring will be the main economic environment, object, purpose and ways to link analysis, in order to reach the right conclusions and to resolve the accounting issues arising in the provision of a series of ideas.