國際會計與跨國企業(yè)（英文版）

定　價：￥55.00

作　者：	（美）李·H.拉德鮑（Lee H.Raqebaugh），（美）悉尼·J.格雷（Sidney J.Gray）著
出版社：	中信出版社
叢編項：	會計學(xué)影印系列
標　簽：	國際會計

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ISBN：	9787800735134	出版時間：	2002-09-01	包裝：	平裝
開本：	24cm	頁數(shù)：	460	字數(shù)：

內(nèi)容簡介

　　這套英文教科書，內(nèi)容全面，架構(gòu)完備，既包括基本的會計學(xué)原理、財務(wù)會計和管理會計，也包括高層次的專題會計、財務(wù)報告和報表分析。其中，《會計學(xué)原理見《財務(wù)會計入《管理會計》和《中級會計》的作者均是美國久負盛名的會計學(xué)教授，無論杰利·J．韋安特博土、唐納德·E．基索博士，還是保羅·D．金梅爾博士、特里·D．沃菲爾德博士，在美國會計學(xué)界都具有重大影響和權(quán)威性。他們都是美國會計協(xié)會、美國注冊會計師協(xié)會的成員，并曾服務(wù)于財務(wù)會計準則委員會（FASB）的重要部門，對于GAAP的修訂及改革發(fā)展具有相當?shù)挠绊憽＿@些書是他們總結(jié)多年教學(xué)經(jīng)驗和專業(yè)研究經(jīng)驗精心編寫而成，一經(jīng)出版便備受矚目和歡迎，并且已經(jīng)成為美國高校會計教學(xué)中的必選書籍。尤其是《中級會計》一書，自1965年首次出版，至今已出版到第10版，每個版本都受到執(zhí)烈歡迎，目前的第10版不僅增加了光盤，更增加了網(wǎng)上相關(guān)輔導(dǎo)和練習，使其成為更加完善的教學(xué)用書。

作者簡介

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圖書目錄

CONTENTS
Chapter1InternationalAccountingandInternationalBusiness
Introduction
TheInternahonalDevelopmentoftheAccountingDiscipline
NationalDtherencesinAccounhngSystems
TheEvolutionandSignificanceofInternationalBusiness
ACcountingAspectSofInternationalBusiness
TheFieldofInternationaIAccounting
OverviewoftheText
ChaPter2AccountingDevelOPmentintheGlobalEconomy
Introduchon
EnvironmentalInf'luencesonBusinessandManagement
EnvironmentalInfluencesonAccounting
MajorDevelopmentalFactors
ACcountabilityandMulhnationalEnterprises
CultureandtheGlobalEnvironment
Internationa1PressuresforAccountingChange
Summary
ChaPter3ComParativeInternationalFinancialAccotmdrig
Introduchon
PurposesofInternahonalClassification
ClassificationofAccountingandReportingSyStems
CulturalInfluencesonAccountingSystems
Culture,SocietalValues,andAccounhng
ComparatiVeACcounhngSyStems
AnglodriericanAccounting
NordicACcounting
GermanicAccounting
LahnACcounting
AsianAccounting
Summary
ChaPter4InternationalhadalStatementAnalySis
Introduction

InternationalAccountingDifferencesandFinancialStatement
Analysis
MajorDifferencesinAccounhngPrinciplesAIoundtheWOrld
TheImpactofU.S.Al.KAccounhngDifferences:Aopantitative
Anabeis
AG1obalPerspectiveonEarningsMeasurement
AComparahveGlobalAnalysis
InternationalAccounhngDifferencesandtheStockMarket
FactorsInfluencingMeasurementDifferences
GlobalACcounhngHarmonization
Summary
ChaPter5lnternationalThanSParencyandDisclosur
Introduction
DisclosureinCorporateReportS
InternationalDisclosureRegulation
ReporhngTrends
FrequencyandTimelinessofReporhng
GrowingPressuresforTransparenCy
Summary
ChaPter6GlobalHarmochationofAccountingandRePorting
Introduction
GOVernments
TradeUnionsandEmployees
InvestOrs
BankersandLenders
AccountantSandAuditOrs
TheInternahonalHarmonizationandDisclosureDebate
Summary
ChaPter7InternationalBu8inessCowhinations,Goodwh
andIntangibfes
Introduction
ConsoIidatedFinanciaIStatementS
FundsandCashFlowStatementS
JointVentureAccounhng
GoodwillandIntangibles
Goodwill
Brands,Trademarks,Patents,andRelatedIntangibles
ResearchandDevelopment
Summary
chaPter8WationalsegmentRePorting
UsersandUsesofSegmentInformahon
TheBenefitSof'SegmentReporhng
TheCostSofSegmentReporting
InternationalAccountingStandards'

RegUlationsAroundtheWOrld
SegTnentReportingProblems
Summary
ChaPler9ForeignCurrenCyTranSactions
Introduction
ForeignExchange
ForeignCurrencyTransactions
Summary
chaPter10ForetwCurrencyTranSation
Introduction
KeyDefinitions
TranslationMethodologies:AnOverview
InternationalACcountingStandards
HistoricalDevelopmentintheUnitedStates
FASBStatement52
Non-U.S.TranslahonPrachces
UseofDerivativestoHedgeaNetInvestment
DisclosureofDerivativeFinancialInstruments
Summary
ChaPter11InternationalAccountinforPriceChanges
ImpactofInflahonontheCorporation
ACcountingMeasurementAlternahves
InternationalAccountingStandards
ComparatiVeNahonalRegulahonandPractice
ProblemsandProspectS
Summary
ChaPter12InternationalAnWIssues
Introduchon
TheACcountingandAndihngProfession
GlobalAnditServicesandtheInternationalAnditingChallenge
GlobalAccountingFirms
AuditStandards
lnternationalHarmonizationofAuditStandards
Summary
ChaPter13ManagementO~zationandControlofGlobalOperations
Introduction
OrganizahonalStructure
CentralizahonversusDecentralization
FirmStructureandtheAccountingFunchon
ManagementInformationSystemsandtheGlobalFirm
InternalControlandtheInternalAndit
Summary

chaPter14InternationalBudgetingandPerfOrmanceEvaluaon
Introduction
TheStrategicControlProcess
EmpiricalStudiesofDifferencesinManagementAccounhngand
ControlPrachcesAcrossNahons
ChallengesofControlintheGlobalFirm
Intra-CorporateTransferPricing
Coshng
Qpality
PerformanceEvaluahonIssues
EconomicValueAdded
TheBalancedScorecard
Summary
chaPter15InternadonalTaxationIssues
Introduction
DirectTaxes
IndirectTaxes
TheAvoidanceofDoubleTaxahonofForeignSourceIncome
U.S.TaxationofForeignSourceIncome
TaxEffectsofForeignExchangeGainsandLosses
TaxIncentives
TaxDimensionsofExpatriates
IntracorporateTransferPricing
TaxPlanningintheInternahonalEnvironment
Summary
NameandComPanyIndex
SubjectIndex