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我国有许多同时发行A股股票和B股股票的企业 ,这些公司除应按《股份有限公司会计制度》和《企业会计准则》编制A股报表供我国境内投资者阅读外 ,还应同时披露根据国际会计准则 (包括香港会计准则 )编制的B股会计报表供境外投资者阅读 ,而中、港会计准则的若干差异必定对上市公司报表产生深远的影响。
There are many enterprises that issue A shares and B shares at the same time in our country. Apart from compiling A share statements in accordance with the Accounting System for Joint Stock Companies and Accounting Standards for Business Enterprises for reading by domestic investors in our country, these companies should also disclose the basis International Accounting Standards (including Hong Kong Accounting Standards) compiled B-share accounting statements for overseas investors to read, and some discrepancies in accounting standards in Hong Kong and China must have a profound impact on the reporting of listed companies.