中港会计准则的若干差异及对我国上市公司会计报表的影响

Some discrepancy between Chinese and Hong Kong's accounting standard affect on accounting statements

我国有许多同时发行A股股票和B股股票的企业 ,这些公司除应按《股份有限公司会计制度》和《企业会计准则》编制A股报表供我国境内投资者阅读外 ,还应同时披露根据国际会计准则 (包括香港会计准则 )编制的B股会计报表供境外投资者阅读 ,而中、港会计准则的若干差异必定对上市公司报表产生深远的影响。

Many corporations issue stocks of A and B in our country.These corporations compile accounting statements of A stock according to limited company's accounting system and accounting standard,moreover,they have to reveal accounting statements of B stock accounting to international accounting statements of B stock according to international accounting standard(include Hong Kong's accounting standard).These discrepancy between Chinese and Hong Kong's accounting standard must make much affection on company's accounting statements.