国际会计(清华大学 郝振平)三、英国的会计环境

第一讲会计环境的国际差异１．１会计的国际发展l 1494年，卢卡·帕乔利（Luca Pacioli）：《算术、几何、比及比例概要》（Summa de Arithmetica, Geometria, Proportioni et Proportonalita)在威尼斯出版l 有的专家认为马可·波罗（Marco Polo）在中国曾看到复式记帐的做法。

（参看Holzer 等著：《国际会计》）l 16世纪，意大利复式记帐法首先传人德国、法国、西班牙、葡萄牙和荷兰，并且在这些国家中得到了进一步的完善和发展l 从16世纪开始，欧洲的商业中心由地中海沿岸转到了大西洋沿岸。

随着商品经济的发展，荷兰会计发展到了当时世界的领先地位l 欧洲大陆的会计方法首先传到英国，后又传到美国。

以后的传播更加广泛，荷兰将它的会计传播到印尼，法国则在波利尼西亚和法属非洲领地推行其会计制度；而德国则在北欧、俄国以及后来在日本扩大它的影响。

l 1865年在EDO时代西方复式簿记传入日本。

l 到19世纪，英国的会计与其经济一样在世界上处于领先地位。

英国还是现代审计和职业会计师的发源地。

在苏格兰产生了最早的职业会计师，1854年爱丁堡会计师协会被授予了皇家特许证l 进入20世纪，美国的经济实力不断增长。

尤其是第二次世界大战以后，美国的经济取得了绝对的优势，美国的会计也相应地在资本主义世界里取得了主导的地位。

之后，美国的会计理论和实务对世界许多国家都产生了重要的影响l 20世纪初，随着十月革命的胜利，在原苏联建立了第一个社会主义国家。

苏联在吸收德国、法国等欧洲会计方法的基础上逐步建立了计划经济体制条件下的统一会计制度１．２透视会计的国际方面的三个角度１．２．１跨国公司会计站在跨国公司的角度研究跨国经营活动中出现的各种会计问题，被概括称为跨国公司会计。

国外子公司会计（accounting for foriegn subsidiaries）的概念跨国公司会计的主要内容可大体概括为以下几个方面：⑴跨国公司的性质特征、组织形式和控制体制⑵外币财务报表折算⑶国际通货膨胀会计⑷跨国公司合并财务报表⑸跨国转移价格和国际税务⑹外汇风险管理⑺国际财务报告⑻跨国公司信息系统和控制系统的建立⑼跨国经营业绩评价⑽跨国公司审计１．２．２比较会计比较会计是指对不同会计原则、会计方法、会计制度、会计实务等进行比较分析，概括异同点及其形成原因，探索发展规律，旨在帮助人们认识各种会计模式的特点，学习、吸收和引进先进的会计理论与技术而形成的一个专门的会计学研究领域。

A Lesson From SwitzerlandThe financial vice president of a U.S. multinational corporation recently returned from a business trip to Switzerland. While there she had occasion to learn about Swiss accounting practices, and she came home with ideas for chan ging her own company‟s financial reports.“I like what I saw over there,” she said. “The annual report that we send to our shareholders is getting fatter and fatter each year, and the costs are getting out of hand. The Swiss don‟t see the need to disclose nearly as much information as we do, and they seem to be worse off for it.“For example, rather than a complete balance sheet and income statement, only selected items are revealed. One company just showed its gross profit and net income. The people at that company felt that if they revealed total sales and the details of their operating expenses, they would be giving competitors a lot of information about how they run their company. I think they have a point.“Swiss company also use balance sheet …reserves‟ to cushion their bad years. They set up reserves in good years by making deduction from income. Then, in …off‟ years, income is increased by reducing these reserves. It‟s just a way to smooth out the good and bad years as far as reporting to stockholders is concerned.“They‟re also a lot more conservative than we are. They tend to undervalue assets and overvalue liabilities. I‟m not sure that’s such a good idea, but I think our company might do well to adopt the accounting practices I mentioned earlie r.”Questions1 What specific differences between Swiss and U.S. accounting did the financial vice presidentobserve?2 What environmental differences help explain the differences she found?3 Do you agree with her that the company ought to adopt lower levels of disclosure and the use ofreserves? Why or why not?4 Illustrate with journal entries how using reserves can “smooth out ” the good and bad years.Germans Do It Differently“I‟ll tell you, Gunter. Here‟s what‟s wrong with German accounting.”Tom O‟Reilly has been on assignment at his accounting firm‟s office in Cologne, West Germany, for two weeks. During this time he has reviewed the financial statements of a number of German companies in order to learn something about German accounting practic es. He‟s learned enough so far to know that German accounting is a lot different than accounting back home in the United States.“For one thing, too many German companies prepare their statements in German. Hey, Gunter, the language of international busin ess is English. How do these companies expect people who don‟tunderstand German to read their financial statements?“For another, you guys give incredible amounts of detail about a lot of things that most people don‟t care about and not enough information about stuff that‟s really important. I saw one statement that listed every blasted subsidiary owned by the company--it was a six-page list. But that same company had nothing at all about how much profit it earned in various parts of the world or how much by product line. And German balance sheets and income statements are so detailed, It‟s really hard to get the …big picture‟.“Why companies seem to undervalue assets and overvalue liabilities is beyond me — all that does is understate net income. Why, it‟s almost as if you‟re being overly conservation on purpose. The companies always say that they financial statements …comply with the law,‟ but what the heck does that mean, Gunter?”Questions1 What specific differences between German and U.S. accounting practices has Tom observed?2 What environmental variables help explain the German accounting practices that Tom noted?3 Do you agree with Tom that there is something “wrong” with German accounting?Somebody Ought to Do SomethingJon Parker is a financial analyst for foreign financial statements at a large U.S. pension fund. As a matter of policy and investment diversification, the pension fund invests between 15 and 20 percent of its assets in offshore corporate financial securities.Jon is fru strated. “We‟re doing well with these foreign securities, but more often than not we select from and monitor them mostly by guess and by gosh,” he fumes. “Often I don‟t fully understand their financial statements; our executive director doesn‟t understand them, nor does our board of directors. Why can‟t big corporations around the world use the same financial accounting and reporting standards? Somebody ought to do something!”Questions1 Why do financial accounting standards used by large corporations differ from country tocountry?2 What is Jon likely to do about a foreign financial report (written in English) that he cannotunderstand?3 Whose responsibility is it “to so something ” about this situation?。

英国留学会计专业英国会计专业的发展情况英国一直在全球保持着其无法动摇的金融大国地位。

作为世界三大金融中心之一，伦敦金融城聚集了500多家外国银行、180多个外国证券交易中心;每日外汇交易量达6300亿美元，是华尔街的两倍;管理着全球4万多亿美元的资产，是当今世界上最大最集中的金融服务和交易市场;外汇交易额、黄金交易额、国际贷放总额、外国证券交易额、海事与航空保险业务额以及基金管理总量均居世界第一。

名列世界500强的企业，有75%在金融城内设立分公司或办事处，它因此被称为“世界经济的发动机”。

会计专业诞生于英国，发展历史悠久，并且拥有发达且健全的会计认证体制和考试规格。

拥有五个RSB(Recognized Supervisory Body)公认的监督团体包括ICAEW，ICAS，ICAI，ACCA，AAPA和五个RQB( Recognized Qualifying Body)公认的考试团体包括ICAEW，ICAS，ICAI，ACCA，AIA.在英国，会计的平均年薪要比其他专业的应届生高出1-2倍。

而在国内，随着外资企业和跨国集团在中国的慢慢发展和壮大，他们急缺具备海外留学背景的人才或持有国际认证执业资格证书的人才，这就导致学会计专业的留英海归们毫无疑问地成为他们手中的“香饽饽”;另一方面，国内集团和公司开始与西方接轨和发展，不可避免地急迫需要有留英背景的会计专业学生。

鉴于英国会计专业教育水平较高，行业发展前景良好，中国人民大学推出了中国人民大学HND项目，国际商务会计是该项目可申请专业之一。

人民大学HND 商务会计专业培养学生掌握会计学、经济学的基本原理和现代商务管理的基本知识，熟悉我国及国际会计领域的惯例与规则。

此专业主要培养面向企业，从事日常业务核算与管理工作。

具备熟练的操作计算机、运用多种办公软件应用开发的能力，具有较强的分析和解决问题的基本能力。

具有良好的语言与文字表达、人际沟通、英语听说能力。

第1篇一、引言会计核算制度是现代企业管理和财务管理的重要组成部分，它对企业资源的合理配置、经营决策的制定和财务状况的反映具有重要作用。

中英两国在会计核算制度方面存在一定的差异，本文将从以下几个方面对中英会计核算制度进行比较分析。

二、会计准则体系1. 中国会计准则体系中国会计准则体系主要由《企业会计准则》、《企业会计准则应用指南》、《企业会计准则解释》等组成。

其中，《企业会计准则》是我国会计核算的基本规范，涵盖了企业财务报告的编制、会计要素的确认、计量和报告等方面。

2. 英国会计准则体系英国会计准则体系主要由《英国财务报告准则》（FRS）、《英国会计准则》（ASB）、《英国会计准则解释》等组成。

英国会计准则体系以国际财务报告准则（IFRS）为基础，强调会计信息的透明度和可比性。

三、会计要素的确认与计量1. 资产（1）中国会计准则中国会计准则规定，资产是指企业过去的交易或者事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。

资产分为流动资产和非流动资产。

（2）英国会计准则英国会计准则规定，资产是指企业拥有或控制的、由过去的交易或事项形成的、预期能够产生经济利益流入企业的资源。

资产分为流动资产和非流动资产。

2. 负债（1）中国会计准则中国会计准则规定，负债是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。

负债分为流动负债和非流动负债。

（2）英国会计准则英国会计准则规定，负债是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务。

负债分为流动负债和非流动负债。

3. 所有者权益（1）中国会计准则中国会计准则规定，所有者权益是指企业资产扣除负债后，由所有者享有的剩余权益。

所有者权益包括实收资本、资本公积、盈余公积和未分配利润。

（2）英国会计准则英国会计准则规定，所有者权益是指企业资产扣除负债后，由所有者享有的剩余权益。

所有者权益包括股本、资本公积、盈余公积和未分配利润。

International Harmonization: Pro or Con?Y ou are provided the following arguments for and against establishing a harmonized set of international accounting standards:Pro:Harmonizing accounting standards internationally will improve the comparability of accounting information around the world and thereby eliminate one source of misunderstanding in transnational financial reporting. More comparability will better the analysis of financial statements; this will, in turn, lower interest rates and improve resource allocation. A single set of financial accounting standards will also save corporations time and money, since they will no longer have toprepare multiple sets of financial statements. Finally, establishing international standards will raise the quality of accounting in many countries.Con:Harmonized international accounting standards are unnecessary, since theworldwide competition for investment funds is propelling harmonization to the extent that investors desire it. Corporations in need of funds are compelled toprovide financial statement users—the resource providers—with what they want or else pay a penalty in the form of higher interest rates or lower common stock prices. If user needs are similar internationally, then harmonization will result as a matter of course, without an organized effort. If they are not, then requiring asingle set of accounting practices may actually worsen the situation. Accounting is relevant only when it is responsive to the environment in which it operates.Imposing harmonization could very well strip accounting of its usefulness inmany situations.Question：State your position on the desirability of establishing a harmonized set of international accounting standards.A Conflict of Standards“Good grief, you accountants sure know how to make life miserable.” These are the words of Heather Maxwell, president of Stillwater Technologies, Inc. (STI), a publicly held U.S.-based multinational corporation. Heather has just learned from STI’s corporate controller that S TI must prepare a second set of financial statements conforming to the Fourth and Seventh Directives of the European Union (EU).“Why can’t we just use our U.S. reports?” Heather asks. “If they’re good enough for the SEC, they ought to be good for the EU, too.”“Well, they’re not,” replies the controller. “The EU Directives require not only a different way of presenting our financial statements but also some extra disclosures that we don’t currently put in our reports.”Heather then asks, “What if we foll ow International Accounting Standards Committee Standards? Will that keep us from having to prepare two sets of financial statements?”“No,” says the controller. “Neither the SEC nor the EU accepts IASC Standards in place of its own. The SEC won’t accept EU Standards, and the EU doesn’t accept the SEC’s.”Heather responds, “I just don’t see the benefit of preparing EU financial statements. They’ll cost us a lot of money and, as far as I’m concerned, we have excellent financial reporting right now.”Questions1.Why must STI prepare financial statements that conform to the requirements ofthe SEC?2.Why must STI prepare financial statements that conform to the requirements ofthe EU?3.Does it make sense for STI to prepare two sets of financial statements? Why o rwhy not?4.What does the controller mean by the statement, “Neither the SEC nor the EUaccepts IASC Standards in place of its own. The SEC won’t accept EC Standards, and the EU doesn’t accept the SEC’s.”?5.Is there any way that STI can overcome the conflict described above? If so, how?If not, why?。

国际会计期末总结第一部分：国际会计的背景和发展一、国际会计的背景国际会计起源于19世纪末20世纪初，随着全球化和经济一体化的推进，国际贸易与投资的规模也不断扩大，跨国公司的崛起和发展促使了国际会计的发展。

二、国际会计的发展历程国际会计的发展经历了多个阶段。

20世纪初，国际会计以国际金本位制和国际支付结算为主要内容；20世纪50年代，国际会计开始关注跨国公司的会计问题；20世纪70年代末，国际会计聚焦于会计准则的国际化问题；21世纪以来，国际会计以国际财务报告准则（IFRS）为核心，国际准则逐渐趋同。

三、国际会计的特点国际会计具有多样性和统一性并存的特点，即在不同国家和地区有不同的国家会计准则，但也有一些共同的原则和标准，例如谨慎原则和公允价值原则。

四、国际会计的意义国际会计的发展对于全球经济的稳定和繁荣具有重要意义。

它有助于提高跨国公司的会计透明度，促进国际投资和贸易的发展，增强投资者对于信息的信任度，推动全球经济一体化的进程。

第二部分：国际会计的主要内容和方法一、国际会计的主要内容国际会计的主要内容包括财务会计、管理会计和审计。

财务会计是指为外部利益相关者提供信息的会计，管理会计则是指为管理层提供信息的会计，审计是指对财务报告进行核查和评价的活动。

二、国际会计的主要方法国际会计的主要方法包括国际会计准则的制定和推广、国际会计教育的发展以及国际会计标准的监管。

国际会计准则由国际会计准则理事会（IASB）制定，通过IFRS作为全球财务报告的基准。

国际会计教育通过培养专业人才，提高国际会计标准的适用水平。

国际会计标准的监管由国际组织、国家政府和监管机构共同完成。

第三部分：国际会计的发展趋势和挑战一、国际会计的发展趋势国际会计的发展趋势主要包括国际会计准则的趋同、国际会计制度的规范化、国际会计信息的互通和国际会计标准的完善。

这些趋势有助于提高国际会计的质量和可比性，增强国际金融市场的稳定性。

二、国际会计的主要挑战国际会计的主要挑战包括国际税收和法律制度的差异、国际会计信息的不对称和滥用、国际会计准则的适用性和可操作性等。

作者： 郝振平
作者机构： 天津财经学院
出版物刊名： 财会通讯：上
页码： 63-64页
主题词： 会计标准 会计惯例 公司财务报告 职业界 特许会计师 通货膨胀会计 现行成本会计会计年度 递延 会计方法
摘要： 英国原会计标准委员会(ASC)于1990年7月31日结束工作,新会计标准委员会(ASB)于8月1日取而代之,成为英国新的会计标准制定机构。

原会计标准委员会组建20年,取得了一定的成绩,使英国的会计和财务报告实务发生了根本性变化。

但是,20年来,它又常常遭到来自政府、职业界、工商业界或舆论界的批评和指责,不时地处于危机之中。

下面根据一些英国的会计杂志中有关文章的论述简要介绍一下原会计标准委员会的起落过程及主要原因。

六十年代以前,英国很少有关于公司财务报告方面的要求。

1948年公司法中规定了一些最低的揭示要求,但是对于利润、资产及负债等的计量却没有具体的规定。

职业协会虽然发布一系列会计建议,但它们都不是强制性的。

会计惯例起着很大的作用。