Do you prefer to identify international accounting as world accounting or national accounting?

Country-by-Country Accounting. Because I think most countries have their own legal systems.

To be precise, they all have their own accounting laws, and there are many standards for world accounting, accounting habits, and bottlenecks in auditing regulations, and it is impossible to achieve uniformity.

Multinational corporations are certainly sparing no effort to promote the internationalization of accounting.

Because the meaning of data in accounting, the calculation method, and even the content of the report are very different in various countries, there is no unified caliber for accounting terms, and now they are talking about economic globalization, in order to benefit the development of the economy, it is the general trend to promote the internationalization or internationalization of accounting.

To put it in layman's terms: If an American company wants to take a stake in a Chinese company, it has to bring the financial statements of the Chinese enterprises and find n American accounting translators plus language translators plus legal advisers and economic and trade consultants to interpret the financial statements.

World Accounting. In the part of international comparative accounting, the research scope is the basic characteristics and latest development of accounting theory and accounting practice in major countries today, and the division of accounting models and international accounting coordination are analyzed and prospected. In the part of international financial accounting, we focus on the four branches of financial accounting, such as foreign currency accounting, price change accounting, consolidated accounting statements and international financial reporting, because these four branches are actually the expansion and extension of traditional financial accounting in the field of international accounting, so we pay special attention to the combination of basic principles, basic methods and international accounting practices in the process of research and study; In the part of international management accounting, it mainly discusses five topics: international transfer pricing, international tax planning, foreign exchange risk management, use of financial instruments and business performance evaluation, which always implements the central idea of combining accounting management and international accounting, thus greatly enriching the content of international accounting.

It is a recent development in corporate accounting in Western languages. Chinese accounting scholars' understanding of international accounting is also influenced by them, such as experts from Fiberhome Headhunters. Due to the diversification of the understanding of international accounting, the American accountant t"R Weerich et al. named and defined three types of international accounting trends, including general accounting or world accounting, comparative accounting or international accounting, and foreign subsidiary accounting.

A similar definition is given to the interpretation of international accounting in Kohler's Accounting Dictionary. He understood international accounting as the accounting of organizations engaged in cross-border activities, and he believed that international accounting must include an understanding of the accounting practices of all countries, the differences in practice between countries, and the accounting practices of affiliated organizations in different countries.

Scholar's insights. Chinese accounting scholars' understanding of international accounting is also affected by them, such as Professor Chang Xun believes that international accounting is a new field of accounting, which mainly studies the special problems caused by the accounting treatment and financial reporting caused by the enterprises or economic units of a certain country due to the economic activities and financial management activities that transcend national borders, and its main content belongs to the extension of financial accounting, and the research focus should focus on the accounting standards and financial reporting standards of multinational companies that have attracted more and more attention.

The broadest concept of general accounting, or world accounting, is that it summarizes international accounting as the elaboration or study of a set of generally accepted accounting standards with the aim of achieving full international standardization of accounting standards.

International accounting is a recent development in corporate accounting in the Western language. After the Second World War, with the vigorous development of multinational corporations, the increasing frequency of international investment and the increasing internationalization of capital investment, it was born and developed day by day.

The ultimate goal of international accounting is to establish a set of accounting principles and methods applicable worldwide and to standardize accounting in all countries.

International accounting encompasses a wide range of contents, which can be summarized into three main areas: operational international conferences, comparative international accounting, and standardized international accounting.

1. The institutions that set accounting standards and the procedures for setting standards are different. In China, accounting standards are formulated by the first department and enforced by law, and the International Financial Reporting Standards are formulated by the International Accounting Standards Board and then enforced by the influence of the free market and the state.

2. The specific form of financial statements is different. China requires that the items in the financial statements be presented in the prescribed order, while international accounting only needs to comply with accounting principles and other requirements, and does not emphasize the order in which the items are presented.

3. There is a temporal difference between China and the International Accounting Standards, and the Chinese Accounting Standards have delayed recognition of revenue and early recognition of expenses, such as Chinese assets cannot be revalued when the fair value exceeds the carrying cost, while the International Accounting Standards believe that the revaluation gains can be recognized. Some items are permanent differences, and international accounting standards include them in the current profit or loss, but China cannot recognize the income, such as non-fair related income, capital increase and share expansion gains and losses of subsidiaries and associates, debt restructuring, non-monetary transactions, subsidies, and social donations.

Now the two are converging.

The difference is that international accounting is subject to international accounting standards; Chinese accounting is governed by Chinese accounting standards, and some accounting treatments are different. For example, in the international community, asset impairment provisions can be reversed, while China's fixed assets, intangible assets and other asset impairment provisions cannot be reversed once they are accrued.

In addition, international accounting requires a good command of English. Moreover, they are familiar with the business of multinational corporations, and they must be proficient in some financial businesses, such as foreign exchange hedging.

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At a time when Chinese accountants are competing for the CPA (CICPA) for short, ACCA has its unique advantages to let people see a more international and systematic financial talent certification model.

First, the goals of the two are different. CICPA trains practicing CPAs with the goal of developing professionals. The goal of ACCA is to develop a complex group of senior management talents, rather than ordinary bookkeepers or auditors.

Second, the knowledge system covered is different. CICPA only includes five courses in the juxtaposition of economic law, tax law, financial cost management, accounting and auditing, while ACCA includes 14 courses including financial reporting system, auditing system, financial management system, legal system and tax system.

3. The angle of the exam and the type of questions are different. CICPA focuses on accounting and auditing technical standards, generally only considering financial factors, the key is to calculate quickly, precisely, accurately, the question type of the exam is subjective and objective questions are half of the total, often do not require contact with reality, with *10 standard answers; The ACCA, on the other hand, is based on actual cases, emphasizing the ability to analyze and solve problems, and requires comprehensive consideration of financial and non-financial factors, except for the objective questions in the *9 stage, all the subsequent stages are subjective questions, and there is no absolute standard answer.

Fourth, the pass rate is different. The annual pass rate of CICPA is about 10%, and in the face of such a large number of candidates in China, to achieve such a pass rate, examiners often present some deviant questions and strange questions; The average annual pass rate of ACCA is 40%-50% in the world, and the pass rate of low-level subjects is even higher, because ACCA does not deliberately control the pass rate, and when the real level of students reaches the passing standard, they often pass the exam.

Fifth, the language used is different. This is the intuitive difference between the two, compared with the Chinese form of CICPA, ACCA from teaching materials, exercises to the exam are all in English, so to take the exam has certain requirements for English ability, and the person who finally completes the ACCA exam is undoubtedly an international compound talent who is proficient in professional English.

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International Accounting is the study of accounting standards and treatments in the United States and internationally. Accounting is the standard and method of China.

International accounting is a recent development in corporate accounting in the Western language. After the Second World War, with the vigorous development of multinational corporations, the increasing frequency of international investment and the increasing internationalization of capital investment, it was born and developed day by day. Its ultimate goal is to establish a set of accounting principles and methodologies that can be applied worldwide and to standardize accounting in all countries.

At present, many colleges and universities at home and abroad offer this major, which is committed to cultivating application-oriented and interdisciplinary talents who meet the needs of the construction of the socialist market economy to meet the requirements of international economic integration, have the knowledge and ability in management, economics, law and accounting, and can engage in accounting practice and financial management in foreign-related enterprises, institutions and administrative departments.

Accounting is an economic management activity that takes money as the main unit of measurement, takes vouchers as the main basis, and uses special technical methods to carry out comprehensive, comprehensive, continuous, and systematic accounting and supervision of the capital movement of a certain unit, provide accounting information to relevant parties, participate in operation and management, and aim to improve economic efficiency.

This is a big difference, and international accounting also has different directions, and there are more theoretical accounting theories, and the most important thing is to understand the accounting systems and standards of the major capitalist countries in Europe and the United States. Then there is the International Certified Public Accountant track, mainly ICPA (International Certified Public Accountant), ACCA (Chartered Certified Accountant Certification), AIA (International Certified Public Accountant Professional Qualification Certificate), CGA (Canadian Certified Public Accountant), USCPA (American Certified Public Accountant Exam) and ASCPA (Australian Notary Accountant Exam). Generally, there are most ACCAs in China, and the degree of recognition in the international community is also relatively large.

Accounting mainly refers to Chinese accounting, learning China's current accounting system and accounting treatment methods, but also taking into account some Western accounting systems.

If you still have any questions, you can do so.

The difference between the Accounting ACCA track and the General Accounting major.

1) ACCA can be taken at the school. Some schools can also exempt several subjects from accounting majors. More than three years of work experience refers to obtaining an ACCA certificate, not to apply for the exam.

Some people just pass all 14 courses at the university level, and then work for three years to get a certificate. Generally speaking, if you indicate the direction of ACCA, you should take all the exam courses at the university level. But the cost will definitely be higher, because the teaching materials of ACCA's are very expensive.

2) Students are not allowed to take the CPA exam. The course content should be a note course and some basic courses.

3) Maybe those universities go to the basic education of accounting in the freshman year, and the professional direction is subdivided from the sophomore year (it is not excluded that the selection examination subdivision direction will be selected when the freshman year enters, because not everyone is suitable for learning ACCA, and they need to be selected).

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The details are as follows:

The nationalization of accounting and the internationalization of accounting exist in parallel, and the contradiction between the nationalization and internationalization of accounting. The nationalization and internationalization of accounting must exist in parallel. No country will give up its own accounting model with national characteristics and only blindly seek convergence, but the internationalization trend of accounting is also unstoppable.

Accounting in various countries is formed based on the historical evolution of each country's characteristics, and is the result of the use of political, economic, cultural, legal and other factors for decades, centuries or thousands of years.

The formation and development of multinational corporations in the 20th century greatly promoted the process of global economic integration, and at the same time, the capital market also produced a trend of global integration.

However, the internationalization of accounting requires the convergence of accounting standards in various countries, so there is a contradiction between the nationalization and internationalization of accounting, the nationalization of accounting hinders the development of accounting internationalization, and the internationalization of accounting will weaken the nationalization of accounting.

International accountants generally refer to accountants who have passed the certification of international accounting certification bodies, understand the international accounting standards (IAS) and operation mode, and have the right to sign international audit reports.

Classified according to their legal status, international accountants are classified as practicing and non-practising. Non-practising certificates can only prove that the owner has excellent qualifications in a particular area, but many legal authorities are restricted. Although there are a variety of popular certificates on the market, most of them do not have the right to practice, and there are actually only a few certificates that have the right to practice qualifications granted by law and have the right to sign audit reports, such as AIA, ACA, ACCA in the United Kingdom, and AICPA in the United States.

In a narrow sense, international accountants refer to the certificates issued by the Association of International Accountants (AIA) (AAIA, FAIA). Because among all the certified accountants, there are and only AAIA and FAIA can directly use the exclusive title of "International Accountant" with distinguished status to engage in related work.