问题标题：
AComparisonofPRCandUSGAAP）万分感激!最好有中英文翻译都有：）您能不能帮我把他们都翻译成中文？有的我不是很理解。）
问题描述：
AComparisonofPRCandUSGAAP
）
万分感激!最好有中英文翻译都有：）
您能不能帮我把他们都翻译成中文？有的我不是很理解。）
邓晓回答：
USGAAPvs.PRCGAAP
1.OverviewofUSGAAP
ComponentsofUSGAAP
-FinancialAccountingStandardsBoard/FinancialAccountingStandards
-AccountingResearchBulletin
-AccountingPrinciplesBoard
-EmergingIssuesTaskForce
-StatementsofPositionfromAICPA(AmericanInstituteofCertifiedPublicAccountants)
-SEC(SecuritiesandExchangeCommission)rules
HierarchyofpronouncementsunderUSGAAP
-FASB,APB&ARB
-FASBTechnicalBulletin,AICPAStatementsofPosition,AuditandAccountingGuides,PracticeBulletins
-SECPracticeandEmergingIssuesTaskForce
-Others
Likelyfuturedevelopments
2.PRCAccountingRulesandSystems
PRCaccountingregulatorysystem
-AccountingLaw
-RegulationsonFinancialReportingofEnterprises
-AccountingStandardsforBusinessEnterprise
-AccountingsystemforBusinessEnterprise
SpecificAccountingStandards
-Briefintroductiononspecificaccountingstandards
-Applicationscopeandadoptiondate
-LatestsupplementaryregulationsandQ&AenactedbytheMinistryofFinance
3.PRCGAAPVs.USGAAP
GeneralComparison
-Accountingperiod
-Accountingbooksandrecords
-Baddebtprovision
-Inventory
-……
DeferredTax
-China:
choosebetweenTaxPayableMethodandTaxImpactAccountingMethod(includingdeferredmethodandliabilitymethod)
-US:
Determinethetemporarydifference,recognisethedeferredtaxassetsandliabilities…..US:Determinethetemporarydifference,recognisethedeferredtaxassetsandliabilities…..
EmployeeBenefit
-Definedcontributionplan
-Definedbenefitplan
StockOption
-Intrinsicvalue
-FairValue
-Compromise
-Latestdevelopment
Impairment
-China:
TriggersofimpairmenttestandaccountingtreatmentReversalofimpairmentprovision
-USGAAP:
Triggeringevent
Determinetheminimalcashgeneratingunits(CGU)
Stepstodetermineimpairmentprovision
Impairmentlossescannotbereversed
Impairmentofintangibleassetsandgoodwill
Revenuerecognition
-Criteriaofrevenuerecognition:
PersuasiveEvidence,deliveryofgoodsandservice,fixedordeterminedpriceandreasonableassuranceoncollection
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