国计会计学考试重点.docVIP

影响会计发展的8个因素： Sources of finance （融资渠道）：Equity markets +Banks Legal system（法律系统） ：Code law +Common law Taxation（税收） Political and economic ties（政治与经济的关系） Inflation（通货膨胀） Level of economic development（经济发展水平） Educational level（教育水平） Culture and accounting values（文化与会计价值） Legal systems: common law vs. code law accounting（成文法跟普通法的比较） Common law accounting Oriented toward fair presentation, transparency, and full disclosure（以公允反应为导向，透明度和充分披露） Separation between tax and financial accounting（财务会计与税务会计分离） Accounting standard setting in private sector（私人部门设定的会计标准） Parallels stockholder model of corporate governance（股东跟政府的治理冲突） Code law accounting Legalistic orientation, opaque with low disclosure（法制观念取向不透明的 Why national accounting distinctions are becoming blurred（模糊） Importance of stock markets as a source of finance is growing. （权益市场作为融资的渠道的重要性增强） Dual financial reporting is becoming more common, particularly where duality is sanctioned.（公允差异性存在） Some code law countries are shifting responsibility for accounting standard setting to the private sector.（放宽政策） Fair presentation accounting Substance over form.（经济实质重于形式） Oriented toward decision needs of external investors.（外部投资者的决策决定） Helps judge managerial performance and predict future cash flows and profitability（帮助投资者了解管理业绩、现金流状况和获利能力） Extensive disclosures（充分披露） IFRS are aimed at fair presentation. （国际会计准则目标是公允反应） Found in U.K., U.S., Netherlands and countries influenced by them. The trend for consolidated financial statements.（会计报表合并的趋势） Legal compliance accounting Designed to satisfy government-imposed requirements, such as: Calculating taxable income Complying with macroeconomic plan Conservative measurements Income smoothing Will persist in code law countries for individual-company financial statements Voluntary disclosure：（自愿披露的内容：） Lower transaction costs Greater interest Share liquidity Lower cost of capital 什么方面导致沟通不顺， Managers have superior information about their firm。（有优势信息） Managers incentives are not perfec