英國會計dissertation代寫Britain is the first in the company law) in establishing the terms of the accounting) country. Is the first

A professional accounting group founded the country. British enterprise in accordance with the "true and fair" point with

Do the social economy environment request professional degree is higher, and set up a I keep the constraint career

Interesting evaporate: : true plug: Richard jotham the golden basket accumulate virtual PI Fei plug seam invited fall heavy tendril plug

May, when necessary, beyond the requirements of the law to disclose details.

The characteristics of English accounting emphasis on "true and fair"

For the full text is very long, the text orders and 747 quarter of 25, plus supplement, was the image of the

In Britain as a national company law on the basis of implementation of the management company, known as the "mighty universe; L989 in British fifth amendment company law,

The principle of company law shall apply to the jurisdiction in the form of all this time the supplement and complete, pay attention to implement the eu no. 7, no. 8 means

A limited company. The emphasis of the accounting standard is the law and not to rule system. There is no doubt that the eu member states in accounting coordination problems on the positive lift

Set, these laws can be seen as the English accounting of the mandatory constraint. In addition to English accounting measures will affect the development of the future direction, make its gradually to the mainland Europe

The company organization, and other types of economic organizations by other regulatory management, such as: continent close mode; Also, the English accounting for the effects of other European countries

The company organization of enterprise (such as the sole proprietorships and partnerships), in the income tax law of increases.

To regulate; Nonprofit organization follow certain organization and the method for overall, company law on the requirement of accounting highlights in:

Law. 0 is a key emphasize "true and fair" concept. In order to ensure operators

The current "company)) is based on l844 promulgated in joint stocks close" true and fair "requirement, provisions in the case, can be necessary

On the basis of a company, joint stock company law)) is dedicated to management and supplemented the content of information disclosure. Even in the form change make relevant provisions can't

Coordinate the English accounting practice, but its financial accounting and auditing didn't have to adapt to, also can be offset by specific provisions properly revealed. "The real and

Substantive role. L948 years, England to joint stock company law)) into the fair "principle has become the English accounting standards of behavior core principles. Whether

The revised line, was established on the basis of the company law)), company law or accounting principles of strong executive, is not allowed to deviate from this principle.#p#分頁標題#e#

The company must take "the true and fair" the idea to handle accounting events and mention this principle is beyond borders is the European Union and some commonwealth countries and accepted

For accounting information. Can say, l948 company law enacted in the UK as its important for accounting standard. "True and fair" principle and no

Accounting pattern has laid an important foundation, it not only stipulated the company (including male clear definition and explain, want to rely on accounting personnel understanding and judgment. General

Open stock offering and not a public offering) must be published its balance sheet and income statement, think, "true and fair" refers to the honest attitude disclose all true

And for the first time put forward about financial statements and accounting information disclosure of the guidance, credible important information, don't embrace the prejudice, not conceal or ignored important things

Thought-" True and fair "(True and fair) point of view, emphasize the real; Beyond the specified requirements when necessary to disclose details. This is beneficial

Enterprise all accounts should according to "true and fair" point of view to provide. To deal with the complicated practical situation, but also unavoidably brings not sure because of

Later, and after many major changes and update, the European Union will be no. 7 refers to the meat, cause practice some understanding and judgment in the treatment of the differences.

That included in the consolidated accounting, make it become a unified, content 0 2 is the balance sheet, income statement, financial accounting note, directors

Various including 747 chapters and 25 form the law of corporation. For long the content of the report forms and the provisions of the detailed.

Accounting learning 2006.11 77

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orders

I eye three match each other WangRi chao rightful minnith cool at the site of pd rather than provide information, this in the UK is not a new phenomenon, and

(a) the development of political economy of the influence of accounting is a growing trend. The accounting personnel have been in a very awkward

The UK is a veteran of the capitalist countries, accounting concepts and a technology, on the one hand, they report to shareholders emphasizing economic substance, but the other

Through the conquest, trade and other similar way to spread. British colonists in the tax on the field but against this kind of practice. Accounting standards in the council

The accounting and accounting concept output to the United Kingdom. Colonial widely 5, financial reporting standards in direct expounds the leading accounting problems, to

Commercial trade, Britain's accounting methods of accounting for all countries in the world of the early report to reflect economic business essence. No. 12, financial reporting standards instructions#p#分頁標題#e#

Service has a deep influence. After the second world war, for international competition, the use of leading British accounting "major sterilisation" allowances for (by the objective in

The economy has backward, but early British colonial trade global accumulated the rich during the later return to normal profit increase project) is illegal, more do not

Accounting thoughts, and its accounting theory and practice in the world to allow the company to keep still operating loss for the future and restructuring costs to plan.

Into position, such as "true and fair" principle. (3) the influence of the legal system of accounting

British take turns the ruling the two big parties strive to economic stability and send the UK is common law countries, from the British common law case law.

Exhibition. At the end of the 1970 s, the conservative leader Margaret thatcher ruling, by common law based on the basis of specific case, it does not need a in advance

With the economic policies of monetarism, and advocate the privatisation movement, adjust the plan, and have no desire to use encompassing provisions to overview of all situations. this

Economic structure, make economic recovery and slow growth. In May 1997, the legal system work pays attention to experience, allow quoted sentence. Accounting standards do not include

The party leader Tony Blair power, the British government by the conservative party in the basic law in, through professional organization form they make, so they

The objective economic policy, appeared for the first time after the second world war the government and not then big change has a strong suitability and creativity.

Amplitude change the situation of economic policy, and maintain the policy stability and continuous (4) the accounting profession and accounting standards on the influence of the accounting

Sex. Along with the British capital output increased, more and more multinational company, although the UK Britain accounting major subject to company law, but by the accounting

Practical accounting methods, and accounting theory development and have some innovation, such as the first professional group's far-reaching influence. Britain was the first to set up modern meaning will

3 financial reporting standards "financial performance report", then such as Britain about very professional groups plan of countries. In the 1880 s the world still at accounting literature

Project accounting unique, is considered to be "creative accounting" in primary state, Britain in the 1850 s, have begun setting up

A typical performance. All kinds of modern vocational institutions (or direct predecessor), such as the Scottish chartered accountants

Modern British capital markets are developed, accounting focused on the management of the predecessor of the association was founded in 1854. The members of the association in folk accounting affairs

How to operate the company's profitability, and used to help with every major fields of investors. Among them, there are quite a number of members as an accountant#p#分頁標題#e#

The relative risks to evaluation of the future cash flow, disclosure very extensive, conform to the person in charge of the office or employees engaged in public business, but there are also many members

The public ownership scattered requirements. Employed by business. Notable is, the implementation of the association of chartered accountants

(2) inflation, leading to the influence of the accounting accounting operation director and President most from firms, especially from auditing choose

In the 1970 s, the British currency circulation is too large, cause post. Chartered certified public accountants in addition to play a role in the UK, but also

Fiscal deficit serious, labor productivity is low, the economic development is slow employment for the third world country to obtain the professional qualification to provide special service.

Extreme atrophy, government spending remains high. The serious inflation affected has two important group's members cannot be a auditor, one is special

The UK economy development and enterprise accounting treatment. For inflation, Britain will make management accountant association (CAMA), its members in the business community is engaged in

A program to assets by historical cost repair methods, and puts forward the management accounting work now an accountant. The other is a chartered financial and accounting association

Do the cost pattern, already change measurement basis and change measuring dimension, overall the (CIPFA), and its members employed by local and central government. Britain will

Reflected and eliminate price changes affect accounting. The current focus on the project cost model structure of the work world more reflected the effects of the event of history, not

The enterprise production and management ability, but in addition to ensure that reset stock and factory set reflect the overall plan of any member distribution and function distribution, more professional

Prepare capital intact outside, still need to increase its monetary operations groups coexist in the name, and in a way it quite differently, on the one hand, to debate,

Capital, but it is not the measure of the purchasing power of the general, but specific on the other hand to "accounting group advisory committee" have a tough association

Purchasing power, because any enterprise will not put the whole economy the investment of capital city.

The field that just put into it must have a particular goods and property. So, the English accounting standards is accounting profession in the legal frame is made

In the current cost should be based on the historical cost as the foundation of the number of profits into, it plays the laws of the objective added role, although the law itself didn't

Do three adjustment, namely: sales cost adjust the forehead; Depreciation cost, loss fee, booth have the request. English accounting standards for the research, the original can be traced back to 20#p#分頁標題#e#

Pin fee adjust the forehead; Adjust the amount of non-monetary working capital. Century 30 s a called "accounting research" folk groups.

Leading accounting, namely using financial report to misleading information use, but the group and leaving no cause attention results later generations, its pioneering live

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Then move by England and wales association of chartered accountants to continue. No matter

Is ASSC or ASC, formulate accounting standards must follow a special process

Sequence requirements. August 1, 1990, the financial accounting standards board replace accounting standards

The council. The financial accounting standards board belongs to "financial reporting council"

(FRC). To ensure the effective implementation of the standards, the financial accounting standards board under the "tight

Urgent problem working group "responsible for research and standards implementation process problems,

And with the form opinions proposed solution for reference. Interesting is,

The British government accounting professional groups to make accounting standards no authorization,

The accounting profession has strong self management consciousness.

(5) social cultural environment factors on the influence of the accounting

British democracy, freedom, universal love, the values of equality, advocate

Free flexible and individualism. Relative to the tendency of collectivism country

Say, British accounting theory and accounting standards by the accounting professional groups interpretation and hair

Cloth, the government control is very loose, basically not to interfere. For instance, in fixed capital

Produce measurement, the English accounting have more flexible. Accounting standards suggested enterprise at least

Every five years in fixed assets on a heavy

New appraisal and re-verify economy in use

Limit; Revaluation value-added listed as owner's equity,

Can be used as the that year income; Revaluation impairment

From the first before assets as industry sovereignty

The benefit of revaluation value-added account offset, no

Foot part and accounted into current profit or loss totally. many

Accounting standards on accounting practice guidance only

Is the opinion of the recommendation, must not strong

System implementation, this is the accounting profession

And professional accountant practice to provide the basis

Personal professional judgment full space.

Actually, according to the demand of education for different people set up from the certificate degree

A series of different levels of diploma course, Britain's campus "no walls",

People can learn charge at any time and vocational training. Britain's various wen

And education system in between mutual recognition, can convert. Most professional can#p#分頁標題#e#

According to different levels for learning, for example, vocational training and higher education

To switch. The students to complete the prescribed courses as long as, corresponding credits

Credit, can achieve diploma "upgrade". UK students from kindergarten to open

Beginning will accept heuristic education, to inspire them to think, not a

Simply from the teacher there one-way accept.

UK institutions assessment is very flexible, can take practice, writing an article

And interview, etc all kinds of form. The results of the such, one's ability

Assessment must be comprehensive and rich. British students' exam diploma and him

The future for professional certificate test, combining can make the students gain

Have to professional qualification authentication while save money and effort. For example, Britain will be registered

Plan division (ABCA), a British the undergraduate course graduate if want to get this

A qualifications of words, are free

Try ABCA all 1 4 classes of

6 ~ 8 course. In addition, British court

In recruitment, training and school recommended student

Employment take a dragon service.

They not only the teaching education as

Oneself, do a success, Mr

Let the students skills to use force in employment

To provide perfect service. In a

Buy when the course combined with enterprise, produce

Industry and all circles of the society needs, sure

The education of the students in the direction and training

The traditional culture of Britain are not compelled to let series, so that students is very easy

A head of running a sex also then have to buy countries accounting student business office buried has bought mouth J far Yi sex, and fell to the wok on an eye has a straight flute.

Not derivative some law. The British national although some aspects of the British international certified public accountants ACCA qualification required strict, accounting

Relative to the united nation more conservative, but during the Oriental nation, they all the courses more examination should proceed in order. A test at up to take an examination of 4

英國會計dissertation代寫An adventurous spirit and optimism attitude and performance in the accounting process, the door. Candidates must be through the first stage after the examination of, can enter oneself for an examination in the second and third

Americans more focused on the radical method, and not a robust socialist principles, stage of the exam. The third stage should take an examination of three core curriculum, must be in the same

For instance, in the processing of inventory, different batch purchase stock items, tax law and exams, general requirement this three courses and at the same time through. If there is

Accounting standards allow the fifo identify cost, but do not use two course achievement qualification, a course grades in the 30 to 49 points between, allow list#p#分頁標題#e#

Lifo. The make-up exam this course two, if not through, three classes need to take an examination of

(6) education of accounting influence try. If there are two of the exam papers or a fail and score below 30 points,

With a long history, culture deep British education full of energy, in three classes are to be a makeup exam. The British school's quality of teaching is the school external exam

World education field clueless, become the second only to the United States in the holy land. Official the authentication, not the school to decide. After such a tube

The British school system of double track, public schools and private schools coexistence, the reason and the authentication system of operation, British each university diploma awarded to all

http://www.400190.com/dissertation_writing/Accounting/2012/0328/1144.html Both equality, mutual complement, status equal competition, are affected by the national encouragement to international recognized. s

And support. In Britain, the degree of the system set very scientific and perfect, and learn

Born in each education stage all have many choices. The establishment of course closely contact the author units: shandong economic and trade college xiamen university

Accounting learning 2006.11 79