英美会计特征的比较

Comparison of Accounting Features Between USA and UK

英国会计同美国会计相比较,有不少相同或相似之处.但并非完全一致.在会计准则、会计准则的制定及会计职业团体所起的作用等方面都有许多不同之处,通过对固定资产的会计处理、投资的会计处理、商誉的会计处理和所得税的会计处理等会计实务的比较,探讨英美会计的特征.

Compared the accounting between USA and UK.They share some similarties though they are wot the same.There are many differences betmeen the accounting principles,their establishments and their functions of the professional groups.This paper studies the accounting treatment of fixed capital,of investment,of commercial credit and of income tax and finds out the features of accounting between UK and USA.