关于存货固定资产及无形资产国内外企业会计准则比较

摘要: 会计准则是会计人员从事会计工作的规则和指南。随着世界经济一体化的发展,会计作为一种通用的商业语言,在世界经济舞台上扮演着越来越重要的角色。由于各国在社会经济、政治、法律、文化等原因，会计制度也千差万别。在全球贸易高速发展的今天，各国会计制度也纷纷向国际会计制度趋同。因此，了解国际会计准则并能够很好应用,对于企业和会计从业人员就显得尤为重要。本毕业论文从比较中国新会计准则与国际会计准则的差异入手，从真实的企业案例出发,对于会计核算中资产科目的存货、固定资产、无形资产等方面进行辨析，详细论述中国与国际会计准则核算在以上几方面的主要差异及这些差异对企业的影响，最后对未来趋同的方向进行合理的展望。20394
关键字: 会计准则；资产；比较；趋同
The comparison of domestic and international enterprise accounting on the stock, fixed assets and intangible assets
Abstract: Accounting standards is accounting personnel engaged in accounting work rules and guidelines. With the development of world economic integration, accounting, as a general commercial language, on the world economic stage plays a more and more important role. As countries in the social economic, political, legal, cultural and other reasons, the accounting system is different. In today's global trade rapid development, the accounting system are convergence to international accounting system. Therefore, understanding the international accounting standards and can be very good application, it is very important for enterprises and accounting personnel. This paper compares the difference between China's new accounting standards and international accounting standards, this article embarks from the real business case, for accounting purpose Chinese obstetrics inventory, fixed assets, intangible assets, China and the international accounting standards accounting is discussed in detail in the above several aspects of the main differences and these differences influence on enterprises, finally a reasonable prospect the direction of convergence for the future.
Keywords: accounting standards；asset；compare；convergence
目录
引言    1
一、会计准则概述    2
（一）会计准则的定义    2
（二）中外会计准则形成环境    2
二、国内外会计准则理论比较    3
（一）存货的会计准则比较    3
    1、国内外会计准则相同    3
    2、国内外会计准则差异    3
（二）固定资产的会计准则比较    5
    1、国内外会计准则相同    5
    2、国内外会计准则差异    5
（三）无形资产的会计准则比较    6
     1、核算范围    7
2、初始计量    7
3、后续支出    7
4、摊销：    8
三、汇源果汁与汇源果汁对比与分析    9
（一）资产负债表分析    9
    1、存货项目    9
    2、固定资产项目    10
    3、无形资产项目    11
（二）利润表分析    12
    1、固定资产折旧对利润表的影响    12
    2、无形资产累计摊销对利润表的影响    12
四、国内外会计准则不同对企业的影响    14
（一）会计准则差异对企业发展的影响    14 关于存货固定资产及无形资产国内外企业会计准则比较:http://www.751com.cn/kuaiji/lunwen_12156.html