会计英语论文发表,-On four important international differences of accounting
The international accounting differences, on the whole can be summarized as the following four aspects:
One, asset pricing
Assets valuation of international differences in specific performance in the following areas:
In 1, the valuation of fixed assets. The vast majority of tax law as the dominant countries ( including the United States ) on the valuation of fixed assets to long-term adhere to the principle of historical cost. Its reason has two: ( 1) can correctly reflect the enterprise fixed assets original investment; ( 2) can be correctly depreciation. But based on the" true and fair " concept of the UK, Holland, Singapore, Australia, Sweden and other countries, is very commonly used actual cost, replacement cost of the fixed asset, and re-verification of economic life, and not subject to legal or accounting norm. Brazil valuation method in the world is a special case, it uses the method of historical cost of fixed assets plus inflation adjustment method of valuation.
In 2, the cost of inventory valuation. ( 1) the majority of countries such as beautiful, day, law on stock according to the original cost, but when the market price is lower than the cost when obtaining, generally use the conservatism principle, the use of the lower of cost or market. But on closer inspection, the international differences also exist. For example, the United States of America for its application has a limit, namely stock price has dropped, therefore, to have a fixed price contract has not been issued stock, even if the reset the price lower than cost, also cannot use this method. And the Nordic countries accounting practices are not so limited. (2 ) in the stock issued in North America popular valuation, last-in first-out method, so the enterprise can get deferred tax advantage. In Commonwealth countries and Germany, Sweden and other Nordic countries, the dominant tradition is the FIFO method, such as the UK accounting standards inventory cost only by the FIFO method of calculation, the reason is this kind of method can be consistent with the physical movement, more in line with the matching principle. ( 3) in the statement of assets and liabilities, inventory according to full cost not variable cost, variable cost calculation is applied to the enterprise's internal decision making and cost control, which is a worldwide common practice, but the Swiss companies in the financial report according to changes in the cost of inventory valuation.
In 3, the goodwill valuation. Currently there are three main ways: ( 1) very few countries take it as a permanent assets, and will be capitalized listed in the balance sheet. ( 2) in France, Holland, Germany and other countries, accounting practice is to regard it as a kind of rights and interests offset project, in the accounting treatment of stock directly adjusted according to the rights and interests of the shareholders of the reserve account. ( 3) consider it can amortize asset. From worldwide look, beautiful, flower, plus, Switzerland, Sweden and China are used to amortize asset mode. As the United States of America provisions will be consolidated goodwill capitalized, and in 40 years of amortization. In addition, some countries such as the United Kingdom, to merge goodwill can adopt a variety of processing, can allow the use of disposable cancellation approach, direct related to prepare accounts, but also allowed for the confirmation of goodwill is an asset to be amortized, this basically is to take care of some business specific needs, such as avoiding to prepare accounts transition offset etc..
Two, measurement of income
Countries in the accounting measurement of income vary. Its main:
1, research and development costs. International in three ways: ( 1) in the United States, Germany, Holland and other countries, the accounting practice is to write it all included in the current cost of processing. Its reason is: if the enterprise research and development expense capitalization, it will bring to the enterprise because of uncertainty of future returns, and eventually may make the costs and benefits to a reasonable ratio of risk. ( 2) in Italy, France, Japan, Brazil, Switzerland, Sweden and other countries will be its capitalization, and then press the future gains maturity amortization. The amortization period is generally 5 years of French rule, in no more than economic life period of amortization. ( 3) in China, the research and development costs are generally treated as period cost, in the UK, according to its basic research, applied research and Development Research of three types, two types do before costs during the treatment, the latter type only in line with the specific conditions ( such as the great achievements can ) the capitalization.
2, prepare. This is the United States and the Commonwealth countries and the countries of continental Europe and Japan accounting practices in a big difference. The former allows only for a specific purpose, in the income distribution of the retention of special preparation, on profit distribution as a limit, only need to transfer the corresponding account in the United States, called "the appropriation of retained earnings"; the latter is allowed in the income distribution that can handle the general preparation, such as Germany has legal reserve, arbitrary prepare, from net income to prepare, based on tax set special preparation and accrued pension plans. The latter are usually divided into for profit, cash dividend, bonus and long-term investment manager four part. Unless the small sum of undistributed profits to the next year, the enterprise accounts do not reflect the retained earnings project. The countries of continental Europe and Japan and other countries set up preparation is: ( 1) in order to be able to manually adjust the gain level of the enterprise; ( 2) to protect the interests of creditors. For example, in Japan, commercial law to require the company to set capital reserve and statutory reserve, the enterprise must establish 25% of the issued share capital of the legal reserve; in South Korea must be built 50% of the issued share capital of the legal reserve; and the French Accounting have three kinds of payment: payment depreciation, prepared to pay special taxes and payment risk ( or project ) and liabilities.
3, deferred income tax. Deferred income tax accounting practices directly reflects the tax law influence on financial accounting. Market driven state, such as the United States, Britain, Australia and other countries, the taxable profit and accounting profit are two different concepts, therefore, the accounting appeared on deferred income tax problems. But in the control state, their financial accounting in large part by the influence of tax law, such as law, Germany, Italy, Japan, Korea and other countries, therefore in these countries the financial accounting and tax accounting is consistent, there is no deferred income tax accounting treatment. Switzerland is used in staging accrued accrued income tax accounting procedures; in Argentina, will not go to income tax liabilities, but only in cash on the basis of confirming the income tax expenses.
In 4, long-term contract accounting. As a result of long-term contract management characteristic is a long production cycle, the cost of large, so the longer production cycle of enterprise income confirmation and measurement of the formation of two different accounting practices: ( 1) is a Swedish, Germany as the representative of the completed contract method, embodies the cash-based principle application; ( 2 ) is to the United States, Britain, Germany, Italy, law, Swiss, Brazil as the representative of the percentage of completion method, embodies the accrual principle application. In addition, there are some countries, such as China, Japan, Holland provides two kinds of methods can be used.
5, depreciation. All depreciation accounting is rather an accounting problem, be inferior to saying is a tax issues. In the capital markets of developed countries, such as the United States, enterprises in the accounting generally uses straight-line depreciation and taxes, accelerated depreciation, accounting more complicated business not depreciation itself, but because of accounting and tax declaration using different methods of time difference. While in Europe and Japan by the tax law affected countries, accounting depreciation and tax depreciation is unified. France fixed assets depreciation: depreciation tax unique used ( usually accelerated depreciation ) must be in the company of a single report report. The company separate statements will depreciation is divided into two parts: commercial depreciation and tax excess depreciation. Commercial depreciation listed as expenses, the corresponding account in the balance sheet reflects the accumulated depreciation. Tax excess depreciation also as cost, but for the very item, the corresponding credit to equity in the deposit account.
Three, consolidated accounting
Enterprise merger is current economy globalization to develop a product. Merger accounting practices of the international differences are mainly in the:
1, differences in the scope of consolidated financial statements disclosure. For example: ( 1) in Brazil, Spain, Chile and other countries, the enterprise only announced the company 's financial statements, even if the consolidated financial statements are not published. ( 2) in Switzerland and Italy in addition to the financial statements of the parent company, provided only in certain abstract of the combined information. ( 3 ) Britain, Australia, Germany, Japan, Netherlands, law, Denmark and other countries in addition to providing consolidated statements, also provides the company financial statements. ( 4 ) the United States, Canada, Panama only requirements include subsidiary operating companies consolidated groups.
In 2, the group concept difference. There are mainly three kinds of definition: ( 1) the British, Dutch, the group is defined as a parent company and its majority ownership and voting rights in the subsidiary company. In other words, only the parent company owns the legal control over the company to consolidated financial statements. Therefore, if a group is two similar in scale to the enterprise merger, does not need to prepare consolidated financial /statements. (2 ) the Japanese regulations, any subsidiary 's assets value is greater than the group's total output value of more than 10% would merge report financial status. However, this definition cannot truly reflect the essence of Japanese company group composition. The Japanese group called Keiretsu or corporation, it does not rely on legal control coupling, its members have come from material or technology suppliers, some distribution agency relationship, or lenders. Therefore, the general Japanese consolidated statements do not reflect the true" group" finance content. For example, Japan's Toshiba company 1976 annual financial statements of the parent company profit of $130000000, but the combined statements but lost $13000000. ( 3) the European Union directive No. seventh group is defined as: in addition to the parent company owns majority statutory stock subsidiary, parent company has substantial influence but not enough equity in the company is also included in the scope of the group. Even so, there are still differences between the EU, such as the UK still to legal control as the foundation, Germany is attached to a material influence.
3, countries with different methods. Research shows that, the purchase method has for the United States, Britain, Japan, Germany, law, together with the Dutch, most countries adopt, become a popular international accounting practices. Currently, only the United States and the international accounting standards to allow the use of legitimate rights set, but have very strict restriction. As for the proportional consolidated approach, only in France and Germany and some companies have used, in the United States, the accounting practice is very rare.
4, each country uses the time difference of consolidated financial statements. Consolidated statements began in the United States, eighteen ninties, some companies began to prepare consolidated financial statements, in 1925 the British had published the first book on consolidated accounting treatises, Continental consolidated development more slowly, France until after 1985, consolidated financial statement is mandatory, and only limited to the shares of listed companies.
Four, financial statements
External to the business users of financial statements, in the world is a common practice, but the country's financial statements also exists significant differences.
1 types of differences, statements. Balance sheet and income statement is prepared at the request of all the countries in the world the most basic financial statements, but involves the main western countries prepared at the request of" third report" will be different. ( 1) the United States, Britain in the nineteen seventies require the statement of changes in financial position as a foreign general purpose financial statements, other EU countries and Switzerland, Japan and other countries without this requirement. In 1987, the United States of America and to the cash flow statement replaces the statement of changes in financial position, the international accounting standards committee also made corresponding changes. Can say, international in scope, the cash flow statement has been basically established it as a foreign general report of" third report" status. ( 2) the value table is popular in Western europe. Nineteen eighties, the UK and Germany enterprises in about half the preparation table; France, Norway, Denmark, Italy and other countries also have a number of company staff; and American, Japan and Singapore and other countries enterprise basically did not provide value added statement. Can say, international in scope, value added statement not lay it as" fourth report" status, but many countries have strong interest. ( 3) in 1977, France passed a law, requiring all the number of employees reached 300 or more enterprises must be prepared " social balance sheet", from the number of workers, wages and welfare costs, health and safety protection, other working conditions, employee training, employee housing, industrial relations, traffic seven one aspect of the disclosure of corporate social responsibility, reflected the French social welfare tendencies. Other EU countries, Sweden, Holland, Germany, on corporate social responsibility have similar requirements. The United States is only a very small number of large enterprises in the annual report to the short text of disclosure of social responsibility of the. ( 4) in the United States and the UK, the company to the securities administration departments to submit the annual report must be listed in the caller industries and areas of the segment reporting, and most of the state is no such requirement. ( 5) in addition to the three basic statements, the United States relative to other countries pay more attention to the interests of shareholders changes. This is because in the American economy, joint-stock company holds an important position. In Japan, the supplementary list as a separate component and put forward specific requirements.
2, the report project classification and terminology differences. ( 1) in the project classification, typical examples are: the United States, Canada and other countries accounting practices of stock shares as a shareholder rights and interests decrease, and the Federal Republic of Germany, Italy, Portugal and other countries accounting practices it is classified as assets project. ( 2) due to the different language, national accountant in the financial report uses the terminology is often different. Sometimes even the uniform concept using the same terminology, but due to the requirements of the accounting standards in different, specific content may also have important differences. Such as" early adjustment", the United States refers to the previous financial statement error corrections as well as buying enterprises in the merger of the former loss brought about by the tax deduction amount, Britain refers to the early financial statements and accounting error method change the impact.
3, the report format differences. Report format differences reflect the financial statement information cognition degree, also reflects the different countries and cultural backgrounds.
In five, ending
1, from the asset valuation, measurement of income, accounting and financial statements of the four key factors or the combination of these factors makes an on-the-spot investigation, can be explained by existing international accounting differences most. While the reasons for these differences are: ( 1) the social accounting management. Different countries have different economic, political, legal, cultural and ideas, in the formulation of accounting standards, will inevitably exist differences. ( 2) the applicability of accounting practice. Adhere to a suitable for their own requirements accounting mode accounting practice in many countries, but also differences in the objective inevitability of existence. ( 3) each national accounting standards program, in different ways, resulting in the accounting practice in many countries the processing differences. ( 4) accounting particularity, bring a lot of uncertainty, so that all countries use different accounting technology.
2, national accounting concept of difference is the interpretation of international accounting differences is one of the important reasons, but often overlooked. For example: ( 1) in the treatment of" substance over form" or" forms in essence", as the representative of the United States case law countries emphasize economic essence, such financing lease assets can use capitalization treatment; and in Europe on behalf of the civil law countries tend to consider leasing assets legal form, that is not considered to be a corresponding asset confirmation. ( 2) in the2) in the treatment of accounting uncertainty attitude, United States, Britain and other countries is taken by the moderate conservatism principle; and continental European countries are often too careful, will take the provision of a secret preparation method to deal with. (3 ) on the income concept identification, in the United States and the United Kingdom used is the income concept, extraordinary gains and losses and changes in accounting policies influence through the income statement and can not be directly included in the retained earnings, but in almost all non-English countries allow very income and the change in accounting policy directly as the interests of shareholders adjustment and credited directly to retained earnings. ( 4) in income smoothing problem, American accounting standards requirements clearly by annual installments, against income smoothing. For example, in accounting for transactions in foreign currency are not allowed in the consolidated profit and loss deferred is a prominent example. But Western European and South American countries that, according to the annual staging is too short, thus allowing even support in the reporting year between some forms of income smoothing. ( 5) in the information disclosure requirements, beauty, British, Dutch country in order to protect the interests of investors in enterprises financial statements disclosure minimum stipulated, but in Germany, for the countries of continental Europe, as the" true and fair" than the accounting main feature, so in the law to financial information disclosure requirements are very limited.
In 3, the great differences in accounting practice in accounting concept and the essential differences of all statements, consolidated financial statement, audit and analysis explain the published financial statements to bring tremendous obstacles, narrow and eliminate all accounting differences has become the international accounting consensus and struggling target. To this end, the United Nations, the European Union, the International Accounting Standards Committee and other organizations as the international coordination of accounting or make standardization has been making unremitting efforts. Although their work has achieved some results, but how to span the great differences between countries accounting and formulate a set of countries in the world are acceptable, strict and the authority of the international accounting standards still has a long way to go
会计的国际差异，在整体上可以概括为以下四个方面：
一、资产计价
资产计价的国际差异具体表现在以下方面：
1、固定资产的计价。绝大多数以税法为主导的国家（包括美国在内）对固定资产的计价长期坚守历史成本原则。其理由有两个：（1）可以正确地反映企业对固定资产的原始投资；（2）可以正确地计提折旧。但在基于“真实与公允”观念的英国、荷兰、澳大利亚、新加坡、瑞典等国，却非常普遍地采用现行成本、重置成本对固定资产重新估价，并重新核定经济使用年限，且不受法律或会计准则的约束。巴西的计价方法在世界上是个特例，它对固定资产采用历史成本法加通胀指数调整法计价。
2、存货成本的计价。（1）大多数国家如美、日、法对存货都按原始成本计价，但当市价低于取得时的成本时，一般采用稳健性原则，使用成本与市价孰低法。但细究起来，其国际差异也是存在的。例如美国对其应用有一个条件限制，即存货的售价已经下跌，因此，对订有固定售价的合同尚未发售的存货，即使其重置价格低于成本，也不能使用这一方法。而北欧国家的会计惯例则没有这样的限制。（2）在存货发出的计价中，北美国家比较流行后进先出法，为此企业可以获取延期纳税方面的利益。而在英联邦国家和德国、瑞典等北欧国家，占优势的惯例则是先进先出法，例如英国会计准则规定存货的成本只能按先进先出法计算，理由是这种方法能够与实物流转相一致，也比较符合配比原则。（3）在资产负债表中，存货按完全成本而不是变动成本计价，变动成本计算只应用于企业的内部决策和成本控制，这是世界范围内的通行惯例，但瑞士的不少公司则在对外财务报告中按变动成本对存货计价。
3、商誉的计价。国际上目前主要有三种方法：（1）极少数国家把它看成是一项永久性资产，并将其予以资本化列示于资产负债表中。（2）在法国、荷兰、德国等国，会计惯例是把它看成一种权益抵销项目，在会计处理上直接调整按股公司股东权益的准备金账户。（3）把它看成是可摊销资产。从世界范围看，美、英、加、瑞士、瑞典以及中国采用的都是可摊销资产模式。如美国规定将合并商誉资本化，并在40年内摊销。另外，有的国家如英国，对合并商誉可以采取多样化处理，既允许企业采用一次性注销的做法，直接冲销有关准备账户，同时也允许确认商誉为一项资产予以分期摊销，这主要是为了照顾某些企业的特定需要，如避免准备账户过渡冲减等。
二、收益计量
各国在会计收益计量方面差异很大。其主要有：
1、研究开发费用。国际上对此有三种处理方式：（1）在美、德、荷兰等国，会计实务是把它全部计入当期费用处理。其理由是：如果将企业的研究和开发费用资本化，则会给企业带来由于未来收益不确定，最终可能使成本与收益无法合理配比的风险。（2）在意大利、法国、日本、巴西、瑞士、瑞典等国将其资本化，然后按未来可取得收益的期限进行摊销。日本摊销期一般为5年，法国规定在不超过经济寿命的期限内摊销。（3）在中国，将研究和开发费用一般作为期间费用处理，在英国则将其按基础研究、应用研究和开发研究三种类型划分，前两种类型做期间费用处理，后一种类型只有符合特定的条件（如取得成果的把握性极大）才能予以资本化。
2、准备。这是美国和英联邦国家与欧洲大陆国家和日本的会计惯例中的一大差异。前者只允许为特定目的，在收益分配中提留专用准备，对利润分配作一限制，只需划拨相应的账户，美国称之为“留存收益的分拨”；后者则允许在收益分配中提留可以任意处理的通用准备，如德国就有法定准备、任意准备、从净收益转来的准备、基于纳税设置的特别准备和预提退休金等各项准备。后者利润通常被分成准备、现金股息、经理奖励基金和长期再投资四部分。除非小笔未分配利润转至下一年度，企业账上不体现留存收益项目。欧洲大陆国家和日本等国家设立准备的目的是：（1）为了能够人为地调整企业的利润水平；（2）为了保护债权人的利益。例如在日本，商法要求公司设置资本准备和法定准备，企业必须建立已发行股本25％的法定准备金；在韩国则必须建立已发行股本50％的法定准备金；而法国会计有三种备付：备付折旧、备付特别税收和备付风险（或有项目）和负债。
3、递延所得税。递延所得税的会计惯例直接反映了各国税法对财务会计的影响。市场驱动型国家，如美、英、澳等国，应税利润与会计利润是两个不同的概念，因此，在会计上就出现了递延所得税的问题。但在政府控制型国家，它们的财务会计在很大程度上受到税法的影响，例如法、德、意、日、韩等国，因此这些国家的财务会计与税务会计是一致的，也就不存在递延所得税的会计处理问题。瑞士采用的是分期预提应计所得税的会计程序；在阿根廷，则根本不去预计所得税负债，而只是在收付实现制的基础上确认所得税费用。
4、长期合同会计。由于长期合同经营的特点是生产周期长、成本费用大，因此各国对生产周期较长的企业进行收入的确认和计量形成了两种不同的会计惯例：（1）是以瑞典、德国为代表的全部完工法，体现了现金收付制原则的应用；（2）是以美、英、法、德、意、瑞士、巴西为代表的完工百分比法，体现了应计制原则的应用。另外，还有部分国家，如中国、日本、荷兰则规定两种方法均可采用。
5、折旧。各国折旧会计的区别与其说是一个会计问题，不如说是一个税收问题。在资本市场发达的国家，如美国，企业在会计上普遍采用直线法折旧，而纳税申报时采用加速折旧法，会计上较为复杂的业务不是折旧计算本身，而是因会计和纳税申报采用不同的方法出现的时间性差异。而在欧洲和日本等深受税法影响的国家，会计折旧和纳税折旧是统一的。其中法国固定资产折旧独具特色：纳税时采用折旧（通常为加速折旧）必须在公司单独的报表中反映。公司单独的报表将折旧分为两个部分：商业折旧和纳税超额折旧。商业折旧列为费用，相应的贷方账户反映为资产负债表中的累计折旧。纳税超额折旧也计为费用，但为非常性项目，相应的贷记权益中的备付账户。
三、合并会计
企业合并是当今经济全球化发展的一种产物。合并会计惯例的国际差异主要表现在：
1、合并报表披露范围的差异。例如：（1）在巴西、西班牙、智利等国，企业仅公布总公司的财务报表，即使编制合并报表也不公布。（2）瑞士和意大利公司除了母公司财务报表外，只提供某些摘要性的合并资料。（3）英、澳、德、法、日、荷、丹麦等国除了提供合并报表外，还提供总公司财务报表。（4）美国、加拿大、巴拿马只要求公布包括子公司经营情况在内的公司集团合并报表。
2、各国对集团概念界定的差异。主要有三种定义：（1）美、英、荷对集团的定义是指母公司及其占多数股权和投票权的附属公司。换句话说，只有母公司拥有法定控制权的公司才需要合并报表。因此，若一集团是两家规模相似的企业合并而成，并不需编制合并报表。（2）日本规定，凡是附属公司总资产值大于集团总产值10％以上的都要合并报告财务状况。但是这种定义并不能真正反映日本公司实质的集团成分。日本的企业集团叫keiretsu或株式会社，它不是靠法定控制权联结的，其成员有的来自材料或技术上的供应商，有的是经销代理关系，或提供贷款者。因此，一般日本的合并报表并不反映真正“集团”的财务内容。例如，日本东芝公司1976年度母公司财务报表盈利1.3亿美元，但合并报表结果却亏损了1300万美元。（3）欧盟第7号指令规定的集团的定义是：除了母公司拥有法定多数股票权的附属公司外，母公司具有实质影响力但未有足够股权的公司也包括在集团的范围之内。即使如此，欧盟之间仍有差异，如英国仍以法定控制权为基础，德国则重视实质影响力。
3、各国合并方法的差异。研究表明，购买法已为美、英、日、法、德、加、荷等大多数国家采用，成为国际流行的会计惯例。目前，只有美国和国际会计准则允许使用权益集合法，但都有极为严格的限制。至于按比例合并法，只在法国和德国的某些公司使用过，在美、英会计实务中十分少见。
4、各国采用合并报表时间的差异。合并报表始于美国，19世纪90年代，就有一些公司开始编制合并财务报表，1925年英国才出版第一本有关合并报表的会计专著，欧洲大陆的合并报表发展更为迟缓，法国直到1985年之后，合并报表才具有强制性，且只限于股份上市公司。
四、财务报表
向企业外部的使用者提供财务报表，在世界各国已经是一种普遍的惯例，但各国的财务报表之间也存在着显著的差异。
1、报表种类的差异。资产负债表和损益表是世界各国都要求编制的最基本财务报表，但涉及西方主要国家要求编制的“第三张报表”就有所不同了。（1）美、英两国在20世纪70年代都要求将财务状况变动表列为对外通用的财务报表，其他欧盟国家以及瑞士、日本等国家则没有这一要求。1987年，美国又以现金流量表取代了财务状况变动表，国际会计准则委员会也作了相应的变更。可以说，在国际范围内，现金流量表已基本上奠定了它作为对外通用报表中的“第三报表”的地位。（2）增值表流行于西欧。20世纪80年代，英国和德国企业中约有半数以上编制该表；法国、挪威、丹麦、意大利等国也有一些企业编制；而美国、日本和新加坡等国企业则基本上没有对外提供增值表。可以说，在国际范围内，增值表还没有奠定它作为“第四报表”的地位，但不少国家已对其产生浓厚的兴趣。（3）1977年，法国通过了一项法令，要求所有职工人数达到或超过300人的企业都必须编制“社会资产负债表”，从职工人数、工资及福利成本、健康和安全保护、其他工作条件、雇员培训、行业联系、雇员住房、交通状况等七个方面披露企业的社会责任，反映了法国社会中的社会福利主义倾向。欧盟其他国家，瑞典、荷兰、德国对企业社会责任也有类似的要求。美国则只有极少数大企业才在年度报告中以简短的文字披露社会责任的履行情况。（4）在美国和英国，公司向证券管理部门呈交的年度报告中必须列报分行业和分地区的分部报告，而大多数国家则没有这样的规定。（5）除三大基本报表外，美国相对于其他国家更加重视股东权益的增减变动情况。这是因为在美国的经济中，股份公司占有重要位置。而在日本，把补充明细表作为一个单独组成部分并提出专门的要求。
2、报表项目分类和术语差异。（1）在项目分类方面，典型的例子有：美国、加拿大等国的会计惯例将库存股份列为股东权益的减项，而前联邦德国、意大利、葡萄牙等国的会计惯例则把它列为资产项目。（2）由于语言的不同，各国会计界在财务报告中所采用的术语往往是不同的。有时即使两国为统一概念采用同样的术语，但由于会计准则的要求不同，在具体内容上也可能有重要的差异。如“前期调整”一词，美国指前期财务报表差错的更正以及收买企业在合并前的亏损所带来的纳税抵减额的实现，英国则指前期财务报表差错以及会计方法的变更所产生的影响。
3、报表格式的差异。报表格式的差异反映了各国对财务报表信息重要性的认识程度，也反映了各国不同的文化背景。
五、会计英语论文发表,结束语
1、从资产计价、收益计量、合并会计和财务报表这四个关键因素或把这些因素结合起来考察，可以解释现存会计国际差异的绝大部分。而造成这些差异的原因主要有：（1）会计管理上的社会性。不同国家具有不同的经济、政治、法律、文化和理念等，在会计准则制定方面，也就必然存在着差异。（2）会计实践上的适用性。坚持一种适合自身要求的会计模式，也是各国会计实务差异存在的客观必然性。（3）每个国家制定会计准则的程序、方式不同，造成各国会计实务处理上的差异。（4）会计本身的特殊性，带来许多不确定性，使各国会计技术运用方面存有差异。
2、各国会计理念的差异是解释会计国际差异的一个重要原因，但往往被人们忽视。例如：（1）在对待“实质重于形式”还是“形式重于实质”方面，以美国为代表的判例法系国家更强调经济实质，这样融资租赁资产可以采用资本化处理；而以欧洲大陆为代表的成文法系国家往往考虑融资租赁资产的法律形式，主张不视为相应的资产予以确认。（2）在对待会计不确定性态度上，美、英等国采取的是适度的稳健主义原则；而欧洲大陆国家则往往过于审慎，会采取计提大量秘密准备的方法来对付。（3）在对收益确定的概念上，在美英等国采用的是总括收益观，非常损益和会计政策变更的影响要通过收益表而不能直接计入留存收益，但在几乎所有的非英语国家都允许把非常损益和会计政策变更影响直接作为股东权益的调整而直接计入留存收益。（4）在收益平稳化问题上，美国的会计准则要求明确地按年度分期，反对收益平稳化。例如，在外币交易会计中不允许递延汇总损益就是一个突出的例子。但西欧和南美国家则认为，按年度分期过于短暂，因而允许甚至支持在报告年度之间进行某些方式的收益平稳化。（5）在信息披露要求方面，美、英、荷等国为了保护投资者的利益都对企业财务报表所披露信息的最低程度做出规定，但在以德、法为代表的欧洲大陆国家，由于“真实公允性”不是会计主要特征，因而在法律上对财务信息披露的要求非常有限。
3、会计在实务方面的巨大差异和在会计理念上的本质差异给各国报表编制、合并报表、审计以及分析解释对外公布的财务报表带来巨大的障碍，缩小和消灭各国会计差异已成为国际会计界的共识和奋斗的目标。为此，联合国、欧盟、国际会计准则委员会等多个组织为会计的国际协调或使之标准化一直进行着不懈的努力。尽管它们的工作已取得了一些成效，但如何跨越各国会计间的巨大差异而制定出一套世界各国都可接受、严格而权威的国际会计准则仍然任重而道远。