中美会计准则比较.pdf

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1、 GFC 2008 美国会计准则与新会计准则比较美国会计准则与新会计准则比较美国会计准则与新会计准则比较美国会计准则与新会计准则比较 Comparison between US GAAP and Local Accounting Standards April 24-25/May 16-17,2008 Banker Club,Bank of China Tower,Shanghai 中银大厦银行家俱乐部，上海 全球会计发展中全球会计发展中全球会计发展中全球会计发展中，“中国因素中国因素中国因素中国因素”日益重要日益重要日益重要日益重要 China Factor is Changing the

2、Global Accounting Arena 作为有中国特色的IFRS体系的延伸，新的企业会计审计准则体系已于2007年1月1日施行。在实际操作中，她与影响力巨大的美国公认会计准则的对应区别和会计衔接处理，已成为业界最为关注的热门课题。Global Financial Connection（“GFC”）倾听中国财会培训的市场需求，整合专业精英及行业专家力量，组成实力强大的师资团队，精心设计推出美国会计准则与新会计准则比较课程，本课程旨在通过大量的案例分析和导师实践经验传授，帮助企业系统了解并运用常用准则在两国准则体系之间的差异，并将结合实际协助参训学员掌握相应会计处理方法。财税互联，沟通共赢

3、，GFC助您系统掌握美、中两国会计准则。As the extension of the IFRS system with the Chinese characteristics,the New Local Accounting Standards have been implemented from January 1st,2007.Actually,how to deal with the accounting conversions between the local standards and US GAAP has become one of the hottest topic in

4、the finance and accounting field.Listening to the market requirements of the finance and accounting training industry in China,Global Financial Connection(GFC for short)hold the workshop on Comparison between US GAAP and Local Accounting Standards.Inviting industry elites and professional experts as

5、 lecturers,the workshop will afford abundant case studies and share the first-hand experiences of the speakers so that delegates will benefit from the knowledge update and real-world insights to improve the work effectiveness.Financial Connecting for Win-win Solution,GFC assist you to systematically

6、 master the above accounting standards.参加本次课程参加本次课程参加本次课程参加本次课程，您将您将您将您将?系统了解美国会计准则体系和内容?比较分析美国会计准则与中国会计准则的差异；?明了新旧会计准则间的会计处理变更；?掌握新企业所得税法引发的相应会计处理变化；?明晰美国会计准则对中国企业的商业借鉴作用。What You Will Take Away?Be familiar with the system and content of the US GAAP?Compare and analyze the differences between the U

7、S GAAP and the local GAAP?Learn the accounting conversion between the new and old GAAP?Master the accounting conversion brought by the New Enterprises Incoming Tax Law?Clarify the business reference that Chinese enterprises could learn from American GAAP 本次课程培训讲师本次课程培训讲师本次课程培训讲师本次课程培训讲师 Kevin Xing C

8、AO,General Motor China CGA,CPA Yang Zhonglian Associate Professor,SHUFE About Your Course Trainer 关关关关 于于于于 您您您您 的的的的 培培培培 训训训训 导导导导 师师师师 邢恺邢恺邢恺邢恺 通用汽车中国首席会计官 加拿大注册会计师协会上海分会理事 加拿大注册会计师、中国注册会计师 自上海外国语大学国际会计专业毕业后，邢先生最早工作在安达信会计事务所审计咨询部门。2002年6月安达信分拆合并后，他加入了普华永道审计咨询服务部门，并担任高级经理。在2006年，加入了通用汽车，先后担任通用汽车亚太

9、区会计经理及中国区首席会计官。邢先生曾为众多跨国公司提供了审计咨询及相关培训服务。多年的企业管理及审计咨询的经历，使得他拥有扎实的理论基础和丰富的实战工作经验。同时他对财务工作在企业中的实际运作有深入的理解，对于财务人员的作用和职能具有深刻的感悟。在培训领域，邢先生曾任职于普华永道内部培训部专职培训师。他熟悉新旧中国会计准则，同时对美国会计准则也有丰富的实践经验。在授课过程中，他能把会计理论与日常工作实际相结合，并充分调动学员积极性，提升财会人员的工作热情和敬业精神，使受训学员受益良多。杨忠莲杨忠莲杨忠莲杨忠莲 上海财经大学管理学博士、会计学院副教授 杨老师现任上海财经大学会计学院培训讲师，主

10、要教授新会计准则以及中美会计准则比较课程。在2005-2006她代表中国赴澳大利亚和新西兰参加17届亚太国际会议，并宣讲论文。近年来，发表论文数十篇，编著教材近十本，撰写专著1本，完成省部级课题一项。杨老师曾服务过的大型企业包括埃克森美孚、福特汽车、花旗银行、康宁、戴尔、通用电气、住友商事会社、前程无忧、上汽集团、中国石油化工集团、茂名石化、申通集团、中国电信、中国联通、美的电器、绍兴银行等。Kevin Xing Chief Accounting Officer,General Motor China Committee Member of CGA Shanghai Branch CGA,CP

11、A Majoring in International Accounting,Kevin graduated from Shanghai International Studies University and then started his professional career in the Audit Consulting Division of Anderson.With the merger of PwC and Anderson in June 2002,he joined PwC and worked as senior manager.In 2006,Kevin starte

12、d working in General Motor as Accounting Manager in Asia-Pacific and Chief Accounting Officer in succession.Kevin provided audit consulting and relevant training services to many major companies.The rich experience in management and audit consulting has endowed him excellence both in theory and prac

13、tice.At the same time he has a profound understanding in the practical operation of finance work and the function of the finance staff.In training field,Kevin once worked as an Internal Trainer in PwC.It enables him to combine the accounting theory and practical daily operation together in the train

14、ing by his familiarity with the old and new Chinese GAAP and his practical experience in American GAAP.Most importantly,he will highly activate the attendants enthusiasm and professional dedication for their careers.Dr.Yang Zhonglian Associate Professor in Accounting Institute,Shanghai University of

15、 Finance&Economics Doctor Yang is now the trainer in the Accounting institute of Shanghai University of Finance and Economics,mainly teaching the courses on New Chinese GAAP and Comparison between Chinese and American GAAP.She leaded the in-house workshops for those major companies,such as Exxonmobi

16、l,Ford Motor,Citibank,Corning,Dell,GE,Sumitomo,51job,Saic Motor,Sinopec,MPCC,Shanghai Shentong Metro Corporation,China Telecom,China Unicom,Midea and Shaoxing Bank.In academics,Dr.Yang,on behalf of China,went to Australia and New Zealand to deliver speeches in the 17th Asia-Pacific International Con

17、ference in 2005 and 2006.In recent years,she published over 10 papers,authored 10 textbooks,wrote a monographs and finished a task research on provincial rank.课课课课 程程程程 大大大大 纲纲纲纲 模块一模块一模块一模块一、美国会计准则的总体介绍美国会计准则的总体介绍美国会计准则的总体介绍美国会计准则的总体介绍 美国公认会计准则的组成 财务会计标准声明（FASB/FAS）会计研究报告（ARB）会计原理委员会意见（APB）FASB紧急事件

18、处理意见（EITF）美国注册会计师协会立场阐述（SOP）美国证监会规则（SEC rules）美国会计准则的效力层次 FASB,APB&ARB FASB技术报告，AICPA行业审计及会计指南及SOP SEC实例公告及EITF 其他 美国公认会计准则的发展趋势 表外信息表内化 模块二模块二模块二模块二、中国新会计准则概要中国新会计准则概要中国新会计准则概要中国新会计准则概要 中国新会计准则体系 中国2006新会计准则体系 中国新旧会计准则的差异 模块三模块三模块三模块三、中国会计准则与美国会计中国会计准则与美国会计中国会计准则与美国会计中国会计准则与美国会计准则的主要差异准则的主要差异准则的主要差

19、异准则的主要差异?相同点介绍?不同点介绍 中美会计准则整体区别中美会计准则整体区别中美会计准则整体区别中美会计准则整体区别 会计年度和报表公布期限 会计账簿和会计记录 报表语种 记帐本位币 中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别1 1 1 1存货存货存货存货 存货的方法选择 存货承诺 存货折扣与退回 存货的标准成本与差异资本化 存货的呆滞（slow moving）存货跌价准备 中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别2 2 2 2固定资产固定资产固定资产固定资产 确认标准 折旧方法及变更 改善与改良 装修费 折旧的特殊情况 中美准则区别中美准则

20、区别中美准则区别中美准则区别3 3 3 3非货币资产交非货币资产交非货币资产交非货币资产交换换换换 商业实质与非商业实质的判定 利得与损失的确定 中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别4 4 4 4收入确认收入确认收入确认收入确认 特殊情况下销售的确认（销售退回与折扣、担保销售、条件销售、贸易超载与渠道堵塞、超过信用期限的销售）销售承诺 特殊情况下劳务收入确认 股利收入与利息收入 中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别5 5 5 5资产减值资产减值资产减值资产减值（固定资产、无形资产、长期股权投资、应收账款等）资产组的判定与划分 总部资产的减

21、值 准备处置资产的减值 商誉的减值 案例分析（一）中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别6 6 6 6所得税所得税所得税所得税 美国FAS109和Fin48 递延所得税资产确定与减值 亏损弥补的所得税递延 案例分析（二）中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别7 7 7 7融资租赁融资租赁融资租赁融资租赁和经营租赁和经营租赁和经营租赁和经营租赁 资本租赁和经营租赁的区别 免租期的租赁收入与费用 租赁改良 售后租回 案例分析（三）中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别8 8 8 8金融工具金融工具金融工具金融工具(应收帐

22、款融资，外汇套期保值)金融工具分类和估算 案例分析（四）中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别9 9 9 9软件成本软件成本软件成本软件成本 FAS No.86 软件自用 软件出售 中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别10101010外币折外币折外币折外币折算算算算 分账制与总帐制的交易折算 外币报表折算的汇率选择 案例分析（五）中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别11111111员工退员工退员工退员工退休福利休福利休福利休福利 应付职工薪酬 养老金计提（既定供款计划、既定收益计划）辞退福利 中美会计准则区别中美

23、会计准则区别中美会计准则区别中美会计准则区别12投资投资投资投资、企业合并企业合并企业合并企业合并、合并报表等合并报表等合并报表等合并报表等 同一控制与非同一控制 母公司理论与实体理论 完全权益法、不完全权益法和准完全权益法 中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别13或有事或有事或有事或有事项项项项 担保（warranty and guarantee）资产重组 亏损合同 诉讼 中美会计准则区别中美会计准则区别中美会计准则区别中美会计准则区别14财务报财务报财务报财务报表列报表列报表列报表列报 利润表的线上项目与线下项目 期内所得税摊配 每股收益列报 综合收益表 现金流

24、量表 模块四模块四模块四模块四、最新企业会计准则最新企业会计准则最新企业会计准则最新企业会计准则、美国会计准则与新企业所得税美国会计准则与新企业所得税美国会计准则与新企业所得税美国会计准则与新企业所得税法相应会计处理间存在的差异法相应会计处理间存在的差异法相应会计处理间存在的差异法相应会计处理间存在的差异及其协调及其协调及其协调及其协调 费用列支收入确认会计处理与所得税处理调整 过渡期递延所得税会计处理 模块五模块五模块五模块五、疑难解答和总结讨论疑难解答和总结讨论疑难解答和总结讨论疑难解答和总结讨论 Training Agenda Module 1General Introduction o

25、f American GAAP Constitutes of American GAAP Financial Accounting Standards Board Accounting Research Bulletins（ARB）Accounting Principles Board（APB）Emerging Issues Task Force（EITF）Statement of Position（SOP）Security and Exchange Commitee rules Effect Levels of American GAAP FASB,APB&ARB FASB Technica

26、l Report，AICPA industry audit and accounting guide and SOP SEC announcement and EITF Development Trend of US GAAP Clearify the Out-form information inside Module 2.Summery of New Chinese GAAP System of the New Chinese GAAP System of the 2006 Chinese New GAAP Differences between the old and new Chine

27、se GAAP Module 3Main Differences between the New Chinese Gaap and the American GAAP?Similarities?Differences Overall Differences Fiscal year and time limit on publicizing the report form Accounting books and accounting report Language of report form Account Standard Currency Difference No.1:Inventor

28、y Choosing methods of inventory Inventory commitment Difference No.2:Fixed Assets Confirmation standard Methods and change of depreciation Improvement and Modification Decoration cost Special conditions of depreciation Difference No.3:Non-currency Assets Exchange Judgment of commercial essence and n

29、on-commercial essence Determination of gain and loss Difference No.4:Recognition of Income Sales recognition under special conditions(sales return and discount,guaranty sale,conditional sale,trade overload and channel blocking,sale exceeds credit period)Sale commitment Confirmation of income from la

30、bor service in special conditions Dividend income and interest income Difference No.5:Assets Impairment Judgment and division of assets group Depreciation of headquarter assets Depreciation of assets prepared to treat Depreciation of business credit Case Study 1 Difference No.6:Income Tax FAS109 and

31、 Fin48 of America Assets confirmation and devaluation of deferred income tax Income tax deference of loss remedy Case Study 2 Difference No.7:Financial Leasing and Operating Leasing Difference between Financial Leasing and Operating Leasing Leasing income and cost in rent-exempt period Leasing Modif

32、ication Sell and lease back Case Study 3 Difference No.8:Financial Tools(Financing of Accounts Receivable,Hedging of Foreign Exchange)Classification and Assessment of financial tools Case Study 4 Difference No.9:Software Cost FAS No.86 Software for own use Software sale Difference No.10:Foreign Exch

33、ange Translation Exchange conversion of the multiple currency accounting system and the dual currency accounting system Exchange rate choice of foreign currency statement transltion Case Study 5 Difference No.11:Employee Retirement Welfare Employee Salary Payable Pension accounting(fixed fund supply

34、 plan,fixed benefits plan)Dismiss welfare Difference No.12:Investment,Business Combination,Combined Statement,etc.Common Control and Non-Common Control Parent companies theory and entity theory Complete equity method,incomplete equity method,quasi-completer equity method Difference No.13:Contingency

35、 Warranty and guarantee Assets Reorganization Loss Contract Lausuit Difference No.14:Financial Reports List Above-the-line items and under-the-line items on profit form Intraperiod tax allocation List of earning per share Comprehensive income statement Cash flow statement Module 4.Difference and Coo

36、rdination of accounting treatment for New GAAP,American GAAP and New EIT Law Accounting on expenses list and income confirmation,income tax ajustment Accounting of deffered income tax in transitional period Module 5 Q&A and Summery 证书颁发证书颁发证书颁发证书颁发/Certificate 由加拿大注册会计师协会上海分会颁发“美国会计准则与新会计准则比较”课程结业证书

37、 To award the certificate of GFCs Comparison between US GAAP and Local Accounting Standards by CGA Shanghai Chapter 课程费用课程费用课程费用课程费用/Training Package 公开课课程为期两天，培训费用为3500 元，包括培训费用、讲义费用、午餐和茶歇费用。小班授课，确保质量。另：可以根据企业实际情况安排内训课程，单位团体或内训价格具体协商约定。RMB3500,including two-day participation,luncheons,coffee breaks

38、 and a detailed documentation Limited to 30 delegates only Meanwhile,in-house training available according to the requirements 课程时间和地点课程时间和地点课程时间和地点课程时间和地点/Venue and Date 上课地点：浦东新区银城中路200号52楼银行家俱乐部多功能厅 开课时间：2008年4月24日（周四）至25日（周五）共两天。Venue:The Multifunction Hall of Banker Club,52F,No.200,Yin Cheng Ro

39、ad Central,Pudong,Shanghai Date:April 24-25,2008,Thursday to Friday 课程地点课程地点课程地点课程地点 开课时间(2008年)VENUE Timetable (Year2008)三月 四月 五月 MAR APR May 上海上海上海上海 17-18 24-25 16-17 SHANGHAI 17-18 24-25 16-17 课程时间安排课程时间安排课程时间安排课程时间安排 Schedule Arrangement 时间安排 内容 Time Content 上午 08:3009:00 注册登记 Morning 08:3009:0

40、0 Registration 09:0010:00 授课讲解 09:0010:00 Lecture 10:3010:45 课间早茶/自由交流 10:0010:45 Mid-Morning Refreshments Break 10:4512:30 案例分析及小组讨论 10:4512:30 Case Studies&Group Discussion 中午 12:3013:30 课间午宴/休息 Noon 12:3013:30 Networking Luncheon 下午 13:3015:00 授课讲解 Afternoon 13:3015:00 Lecture 15:0015:15 课间午茶/自由交

41、流 15:0015:15 Afternoon Coffee Break 15:1516:00 案例研讨及问答交流 15:1516:00 Case Studies/Q&A 16:0016:30 互动讨论 16:0016:30 Interactive Discussion 16:30 课程结束 16:30 The End of Day 关于我们关于我们关于我们关于我们/About Us 浦东国际财务经理人俱乐部是由浦东新区外商投资企业协会、浦东新区各地投资企业协会、加拿大注册会计师协会上海分会发起成立的一个提供财务管理、税务筹划、资金运用的学术、实践交流和研讨平台，致力于为会员提供一系列高端财税论

42、坛活动，提升财务经理人的财务管理理念与水平。浦东国际财务经理人俱乐部也是一个政府和企业政策交流的平台，致力于促进政府部门和财务经理人之间的联系、了解和合作。浦东国际财务经理人俱乐部更是一座桥梁，一方舞台，致力于增进财务经理人之间的沟通了解，丰富大家业余生活，提高共同生活品质，为财务经理人创造更好的交流环境。Global Financial Connection(GFC),jointly sponsored by PDI and CGA,is a platform of academic and practical communication on finance and treasure ma

43、nagement,and tax planning etc.GFC will provide the members with series of managerial forum on finance and taxation for the finance managers to improve the management horizon.GFC is also a communication media for strengthening the ties,mutual understanding and cooperation between the relevant governm

44、ent department and the financial managers.GFC enhances the friendship,enriches the spare time and encourages the pursuit of higher living quality for the members.Sales Contract Fax Back to+86 21 5118 4880 Event Name:Comparison Course between US GAAP and Local Standards 课程名称：2008200820082008 美国会计准则与新

45、会计准则比较课程美国会计准则与新会计准则比较课程美国会计准则与新会计准则比较课程美国会计准则与新会计准则比较课程 Event Date:课程日期:Registration /注册报名 Company Name/公司名称:Company Address/公司地址:Fax No./传真号码:Zip/公司邮编:Invoice Title/发票抬头:Delegates Info./参训人员信息 Name 姓名 Gender 性 别 Title 职 位 Mobile No.手机号码 Tele No.座机号码 E-mail Add.电子邮件 Authorization /授权签名 Name 姓名 Sign

46、ature 签名 Title 职 位 Tele No.电话号码 E-mail Add.电子邮件 EVENT FEE 2 Full Days Workshop RMB 3500 per participant Including participation,luncheon,coffee break,and glossy documentations Group Booking:Bring 3 or more delegates here and benefit from a 5%SAVINGS off the regular price CancellationsSubstitutions:D

47、elegate Substitutions are welcome at any time up until the date of the event.If the client wishes to cancel their registration a 50%cancellation fee will be charged.If the event is cancelled except force majeure,GFC will provide a full refund The construction,validity and performance of this agreeme

48、nt shall be governed in all respects by the local law to the exclusive jurisdiction of whose courts the parties hereby agrees to submit.Hosted by Global Financial Connection An Ultimate Network Platform sponsored by CGA and Pudong Investment Contact Person:Erwin Ye Tel No:+86 21 5118 3186 5118 4879 Fax No:+86 21 5118 4880 Email: Address:19F,Chang Feng Tower,Ding Xi Road,Shanghai 200050 China