国际会计在线视频

同学们好
Hello, everyone

我是云南财经大学国际工商学院的尹豪老师
I am Dr. Yin Hao from the International Business School of Yunnan University of Finance and Economics

这节课我们来学习国际商务课程有关会计和财务的知识
In this class, we will learn about accounting and financial in the International Business Course

这一章的学习内容包括两个方面
The learning content of this chapter includes two aspects

分别是国际会计和国际企业财务管理
international accounting and international corporate financial management

这两方面的内容技术性强
The content of these two aspects is strong technical

我们仅仅从非技术的角度展开导论式学习
We only start introductory learning from a non-technical perspective

会计是将会计信息通过会计报表规范化的显现出来
Accounting is the standardization of accounting information through accounting statements

通过会计信息反映出企业的经营状况
The accounting information reflects the operating status of the enterprise

为管理者控制支出 规划未来的资金运作提供决策依据
and provides a basis for decision-making for managers to control expenditures

为管理者控制支出 规划未来的资金运作提供决策依据
and plan future capital operations

通过会计信息
Through accounting information

投资者能够评估其投资的价值和风险 以便对未来的投资做出决策
investors can assess the value and risks of their investment and make decisions about future investments

政府也可以根据会计信息评估企业的应纳税情况
The government can also assess the tax payable of a company based on accounting information

但是由于各国会计记录所依据的准则不同
However, due to different standards for accounting records in various countries

会计信息在各国之间缺乏可比性
accounting information lacks comparability among countries

这就造成了国际企业在会计实务方面的工作障碍和信息错误
which has caused work obstacles and information errors in accounting practices for international companies

各国国家的会计实务都要依据各自国家的会计准则和审计准则来记录会计信息
The accounting practices of all countries must record accounting information in accordance

各国国家的会计实务都要依据各自国家的会计准则和审计准则来记录会计信息
with the accounting standards and auditing standards of their countries

会计准则是编制财务报告的规则
Accounting standards are rules for preparing financial reports

会计准则对有用的会计信息做了界定
they define the useful accounting information

审计准则是开展审计工作的详细规则
Auditing standards are detailed rules for carrying out auditing work

由于各国在会计准则和审计准则上存在差异
Due to differences in accounting standards and auditing standards in various countries

各国的财务报告普遍缺乏可比性
financial reports generally lack of comparison from one country to another

当跨国公司在不同的国家做出各自的财务报告时
The lack of comparability between accounting standard in different nations became more complicated

缺乏可比性的问题就变得更加复杂
when transitional companies report their financial results in another country

投资者无法判别企业的真实价值
in that case, it’s investors may have difficulty identifying the firm’s true worth

管理者无法判别企业的真实财务状况
and the government cannot accurately identify the taxable amount which should be paid by the company

政府难以准确辨别企业的应纳税金额
and the government cannot accurately identify the taxable amount which should be paid by the company

当国际企业需要评估其国外的客户 国外的供应商或者国外的竞争者时
Also, accounting standards in different nations caused some confusion when international companies

当国际企业需要评估其国外的客户 国外的供应商或者国外的竞争者时
find it difficult to assess the financial position of important foreign customers, suppliers, and competitors

会计准则的不同也会造成严重的误判
find it difficult to assess the financial position of important foreign customers, suppliers, and competitors

随着全球资本市场的发展 跨国融资和跨国投资的需求不断增长
The rapid expansion of transitional financing and investment has been accompanied

随着全球资本市场的发展 跨国融资和跨国投资的需求不断增长
by a corresponding growth in global capital market

会计准则的协调也越来越重要
and the coordination of accounting standards is becoming more and more important

会计准则的国际协调始于20世纪70年代
The international harmonization of accounting standards began in the 1970s

21世纪以来
Since the 21st century

国际会计准则理事会成为会计准则国际协调的的主要推动者
the International Accounting Standards Board has emerged as a major proponent of standardization

国际会计准则理事会负责制定和批准国际财务会计报告准则
The International Accounting Standards Board is responsible

国际会计准则理事会负责制定和批准国际财务会计报告准则
for formulating and approving the International Financial Accounting Reporting Standards

该准则要求向公众披露的财务报告应具明晰性和可比性
which requires that financial reports disclosed to the public should be clear and comparable

国际会计准则理事会有14名理事
The International Accounting Standards Board has 14 members

中国财政部会计司陆建桥博士2017年9月成为理事会理事 任期5年
Dr. Jianqiao Lu from the Accounting Department of the Ministry of Finance

中国财政部会计司陆建桥博士2017年9月成为理事会理事 任期5年
became a member of the Board in September 2017 for a term of 5 years

国际会计准则的采纳是建立在非官方或自愿的基础上
The adoption of international accounting standards is based on an unofficial or voluntary basis

国际会计准则理事会没有权利来强制推行其准则
and the International Accounting Standards Board has no right to enforce its standards

尽管如此
Nevertheless

国际会计准则理事会及其准则已经获得越来越多的支持和认可
the International Accounting Standards Board

国际会计准则理事会及其准则已经获得越来越多的支持和认可
and its standards have gained more and more support and recognition

在20国集团中有15个国家采纳国际财务报告准则标准
In the G20, 15 countries have adopted IFRS standards

中国 印度和印尼采用与国际财务报告准则标准趋同的各自的国家标准
China, India, and Indonesia adopt their own national standards that are convergent with IFRS standards

日本允许国内企业自愿采用国际财务报告准则标准
Japan allows domestic companies to voluntarily adopt IFRS standards

美国允许外国证券发行人采用国际财务报告准则标准
and the United States allows securities issuers of foreign countries to adopt IFRS standards

但是不允许国内证券发行人使用该标准则
but domestic securities issuers are not allowed to use the standards

当前对财务报告产生实质性影响的两个会计准则体系是
Currently, the two accounting standards systems that have a substantial impact on financial reporting

国际会计准则理事会的国际财务报告准则
are the International Financial Reporting Standards of the International Accounting Standards Board

和美国财务会计准则委员会的一般公认会计原则
and the Generally Accepted Accounting Principles of the Financial Accounting Standards Board

企业的控制过程以年为周期 通常包括三个主要步骤
In the typical firm, the control process is annual and involves three main steps

第一是总部和子公司联合确定下一年子公司的目标
the first is the head office and subunit management jointly determine subunit goals for the coming years

第二是总公司根据既定的目标 全年对子公司进行监控
The second is the head office monitors subunit performance against the agreed goals throughout the year

第三是如果子公司未能实现目标
The third is that if a subunit fails to achieve its goals

总部会干预 并在必要时采取相应的改进措施
the head office intervenes in the subunit and take corrective action when appropriate

财务控制是企业控制系统的一个重要部分
Financial control plays a critical role in the corporate control system

预算是财务控制的主要工具
The budget is the main instrument of financial control

根据预算的执行情况考核子公司的业绩
and the performance of the submit is evaluated based on the implementation of the budget

但是汇率变化和转移定价会使国际企业的控制过程更加复杂
However, the exchange rate changes and transfer pricing

但是汇率变化和转移定价会使国际企业的控制过程更加复杂
will make the control process of international companies more complicated

先来讨论汇率变化与控制系统的关系
Firstly, let's discuss the relationship between exchange rate changes and the control system

国际企业一般会采用母国货币来表述预算和业绩数据
International companies generally submit the “corporate currency” to express budgets and performance data

但是这种做法会因为汇率的变动使业绩数据产生扭曲
However, this approach will distort the performance data due to changes in exchange rates

从而不能真实地反映实际情况
which cannot truly reflect the actual situation

对于上述问题 莱萨德—洛朗热模型给出了解决方案
According to research by Donald Lessard, a number of methods are available

对于上述问题 莱萨德—洛朗热模型给出了解决方案
to international companies for dealing with this problem

在该模型中初始汇率、计划汇率和期末汇率
In this model, the initial rate, the projected rate, and the ending rate

这三种汇率可以用来把外国货币换算成母国货币来编制预算和评价实际业绩
these three exchange rates can be used to translate foreign currencies

这三种汇率可以用来把外国货币换算成母国货币来编制预算和评价实际业绩
into the corporate currencies in setting budgets and assessing actual performance

三种汇率分别用来转换预算和实际业绩
These three exchange rates are used to convert budget and actual performance

可以形成九种组合
and imply nine possible combinations

如图所示
as the figure shows as follow

用同一汇率进行预算和实际业绩的两个转换 图中II PP和EE三种组合
With three of these five combinations—II、PP and EE—the same exchange rate is used

用同一汇率进行预算和实际业绩的两个转换 图中II PP和EE三种组合
for translating both budget figures and performance figures into the corporate currency

有不会扭曲控制过程的优势
All three combinations have the advantage that a change in the exchange rate

有不会扭曲控制过程的优势
during the year does not distort the control process

但是使用初始汇率转换实际业绩 用期末汇率转换预算不合理
But it is unreasonable to use the initial spot exchange rate to convert actual performance

但是使用初始汇率转换实际业绩 用期末汇率转换预算不合理
and the ending spot exchange rate to convert the budget

图中PI EI和EP组合
IP, IE and PE combination in the picture

用初始汇率转换预算 用计划汇率转换实际业绩造成实际业绩的波动
Using the initial spot exchange rate to convert the budget and using the projected exchange rate

用初始汇率转换预算 用计划汇率转换实际业绩造成实际业绩的波动
to convert the actual performance causes fluctuations in actual performance

影响评估结果 也不合理
which affects the assessment results, which is not reasonable neither

图中的IP组合
IP combination in the figure

用初始汇率转换预算 用期末汇率转换实际业绩造成的扭曲可能性大
Using the initial spot exchange rate to convert the budget and the ending spot exchange rate

用初始汇率转换预算 用期末汇率转换实际业绩造成的扭曲可能性大
to convert the actual performance may cause distortions

图中的IE组合
IE combination in the figure

调查发现采用PE组合的企业较多
The survey found that more companies adopt the PE combination

即使用计划汇率转换预算
that is, use the projected exchange rate to convert the budget

用期末汇率转换实际业绩
and the ending spot exchange rate to convert the actual performance

PP组合也是被推荐的方案 即预算和业绩都用计划汇率转换
The PP combination is also recommended the firms use the projected spot exchange rate to tran

PP组合也是被推荐的方案 即预算和业绩都用计划汇率转换
slate both the budget and performance figures into the corporate currency

计划汇率可以采用由外汇市场确定的远期汇率
The projected exchange rate can be a forward exchange rate determined by the foreign exchange market

或者是企业对未来即期汇率的预测 称为内部远期汇率
or an enterprise's forecast of the future spot exchange rate, called an internal forward rate

再来初步讨论转移定价与控制系统的关系
Let's discuss the relationship between transfer pricing and control systems

国际企业在不同国家的子公司之间运输零部件 产成品和服务
mpanies transport parts, finished products and services between subsidiaries in different countries

对这些在企业内部被转移的商品和服务的价格就是转移价格
International coand the prices of these goods and services that are transferred

对这些在企业内部被转移的商品和服务的价格就是转移价格
within the company are transfer prices

转移价格的确定就是转移定价问题
The determination of the transfer price is the question of transfer pricing

国际企业出于全球税负最小化、进口关税最小化
For the purposes of minimizing global tax burdens, minimizing import tariffs

和规避资本流动的限制等目的
and avoiding capital flow restrictions

制定与市场价格不符的转移价格
international companies set transfer prices that are inconsistent with market prices

转移价格会严重扭曲预算的编制和子公司业绩考核
Transfer prices can severely distort budget preparation and subsidiary performance assessment

这些影响会在本章的财务管理部分详细说明
These effects will be explained in detail in the financial management section of this chapter

以上我们从会计的角度学习了国际企业所面临的
Above, we have learned some difficult problems of accounting standards

会计准则环境和财务控制的一些难点问题
and financial control faced by international enterprises from the perspective of accounting

感谢大家参加
Thank you all for participating