国际上知名的会计准则有哪些(国际会计准则是如何形成的)

Accounting

A-Level 会计

A-Level会计学科内容

AS部分

Financial accounting 财务会计

1 Types of business entity企业实体类型

2 The accounting system会计制度

3 Accounting for non-current assets非流动资产的会计处理：

Capital and revenue income and expenditure资本和收入收支

Changing asset values改变资产价值

4 Reconciliation and verification对账与验证

Trial balance试算表

Bank reconciliation statements银行对账报表

Control accounts控制账户

5 Preparation of financial statement财务报表的编制

Adjustments to draft financial statements财务报表草稿的调整

Sole traders个体工商户

Partnerships伙伴关系

Limited companies有限公司

6 Analysis and communication of accounting information会计信息分析与沟通

Users of accounting information会计信息使用者

Calculation and evaluation of ratios比率的计算和评估

Cost and management accounting成本和管理会计

1 Costs and cost behaviour成本和成本行为

Materials and labour材料和人工

2 Traditional costing methods传统成本核算方法

Costing applications成本计算应用

Absorption costing吸收成本法

Marginal costing边际成本

Cost–volume–profit analysis成本-量-利润分析

A Level部分

Financial accounting金融会计

1 Preparation of financial statements财务报表的编制

Financial statements财务报表

Partnerships伙伴关系

Clubs and societies俱乐部和社团

Manufacturing businesses制造业务

Limited companies有限公司

2 Regulatory and Ethical considerations监管和伦理考虑

International Accounting Standards国际会计准则

Ethical considerations伦理考虑

Auditing and stewardship of limited companies有限公司的审计和管理

3 Business acquisition and merger企业并购

4 Computerised accounting systems计算机化会计系统

5 Analysis and communication of accounting information会计信息分析与沟通

Cost and management accounting成本和管理会计

1 Activity based costing (ABC)作业成本法 (ABC)

2 Standard costing标准成本核算

3 Budgeting and budgetary control预算编制和预算控制

4 Investment appraisal投资评估