国际会计与跨国企业（英文版）

　　这套英文教科书，内容全面，架构完备，既包括基本的会计学原理、财务会计和管理会计，也包括高层次的专题会计、财务报告和报表分析。其中，《会计学原理见《财务会计入《管理会计》和《中级会计》的作者均是美国久负盛名的会计学教授，无论杰利·J．韦安特博土、唐纳德·E．基索博士，还是保罗·D．金梅尔博士、特里·D．沃菲尔德博士，在美国会计学界都具有重大影响和权威性。他们都是美国会计协会、美国注册会计师协会的成员，并曾服务于财务会计准则委员会（FASB）的重要部门，对于GAAP的修订及改革发展具有相当的影响。这些书是他们总结多年教学经验和专业研究经验精心编写而成，一经出版便备受瞩目和欢迎，并且已经成为美国高校会计教学中的必选书籍。尤其是《中级会计》一书，自1965年首次出版，至今已出版到第10版，每个版本都受到执烈欢迎，目前的第10版不仅增加了光盘，更增加了网上相关辅导和练习，使其成为更加完善的教学用书。

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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