英国税收和会计 - 第十章 Chapter 10
英国税制
英国的税收体制英国的税收体制一、英国税收的结构与特点(一) 英国的税收由直接税和间接税构成，以直接税为主，间接税为辅。
直接税主要有个人所得税、公司所得税、资本利得税、资本转移税、土地开发税、石油税、遗产税及赠与税。
间接税主要包括增值税、关税、消费税和印花税。
直接税中的所得税是英国税收的主体，占全部税收收入的60%以上。
间接税在英国税制中处于辅助地位，在全部税收收入中所占比重为30%略多。
(二) 英国的税收分配和征税权力英国税收收入高度集中于中央政府。
在政府收入分配上，英国税收分为国税和地方税。
国税由中央政府掌握，占全国税收收入的90%左右，是中央财政最主要的来源。
地方税由地方政府负责，占全国税收收入的10%左右，是地方财政的重要来源，但非主要来源；地方财政的主要财源是中央对地方的财政补助。
与税收收入分配相适应，英国的税收权力也高度集中于中央。
全国的税收立法权由中央掌握，地方只对属于本级政府的地方税才享有征收权及适当的税率调整权和减免权等。
但这些地方税权也受到中央的限制，如1980年代英国颁布的《地方税收额封顶法》就是显著一例。
二、英国税制的演变历程英国的税收制度经历过相当慢长的历史发展过程。
英国近代税制的第一块奠基石是土地税。
这是一种直接税，是汉诺威王朝从斯图亚特王朝继承下来的。
1692年，英国国会授权征收土地税。
这种简单的直接税在当时是带有“革命”意味的。
因为这表示国王此后不再只“靠自己养活”。
此前，在西欧式的封建体系中，大大小小的贵族就是他们自己领地上的“国王”，英国王室和宫庭的日常开支只能依赖于王室领地的收入，只有战事来临，王室需要额外支出时，才召集国会，商量战争费用的解决办法，临时征收某项特别税收。
17世纪的英国资产阶级革命，便是由于英王查理一世要求征收对苏格兰作战的费用而与议会发生冲突，最终爆发了英国内战。
1720—30年代“无议会统治时期”，查理一世强行征收的“船税”，也是古代英国为抵御海盗进攻而在东南沿海征收的临时税收。
财政学课件--第十章 税收
•
――本杰明.N.卡多佐
• “赋税是政府机器的经济基础，而不是其他任 何东西。” ――马克思
税收概念要点
• 税收的课税权主体是国家。 • 税收活动的目的是实现国家的政治、经济和社
会职能。 • 税收课征的依据是国家的政治权力。 • 税收课征的对象是一部分社会产品或国民收入 • 税收是国家参与分配和再分配所进行的一系列
我国微观税负情况 ——企业与个人
• A.企业的税收负担－－名义税负高实际 税负低，不同企业税负不同。 B.城镇居民的税收负担－－名义税负高实 际税负低，个人所得税的纳税人主要是 工薪阶层，流转税的不公平。 C.农民税负问题
我国宏观税负考察
小口径税负 中口径税负 大口径税负 大口径税负
年份 （税收收入 (财政收入 (政府收入 （不含社保
现代税收原则：综合观点
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受益原则 能力原则 经济效率 行政效率
横向公平 纵向公平 微观效率 宏观效率 征税费用最小 纳税费用最小
•
纳税 能力 衡量 标准
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• 三、税收的形式特征 • •
•
权威性
•
征税权力是 最大的权力，
是整个国家 建筑之根基。
四、税收的必要性
• 1.交换说－－国家尽保护人民之责，人 民纳税以交换。(托马斯•霍布斯)
• 纳税是为权利受保护付费。
――詹姆士•韦恩
中级财务会计(英文)课件Chapter 10 Current Liabilities And Contingencies
Liquidity
Liquidity refers to how quickly a liability can be paid, or its nearness to ounting 10 Current Liabilities And Contingencies
Ways of Reporting Liquidity
1. Classify current liabilities and assets (mixture of operating-cycle and maturity-date approach). 2. Classify current liabilities and assets using the ―pure‖ operating-cycle approach. 3. Classify current liabilities and assets under the maturity-date approach only. 4. Adopt a different classification scheme, possibly using more classes. 5. Leave the balance sheet unclassified but arranging items in order of liquidity.
Intermediate Accounting 10 Current Liabilities And Contingencies
Operating Cycle
Inventory
Cash
Receivables
Intermediate Accounting 10 Current Liabilities And Contingencies
英国个税税制及征管
英国个人所得税税制及征收管理一、英国经济、财税体制概况（一）英国是大不列颠及北爱尔兰联合王国的简称。
全境面积24.4万平方公里，总人口5800万。
英国是一个君主立宪制国家，由英格兰、苏格兰、威尔士和北爱尔兰组成。
该国境内具有较为丰富的煤、铁、石油、天然气资源，在欧共体各国中排名第一。
英国是世界上最早实行工业革命的国家，虽然自二次世界大战开始走向衰退，但仍属发达国家之列，国民生产总值总排名为世界第六。
其金融业在国际上具有较大影响，传统制造业、新兴航空、电子、化工、电气等在世界上处于领先地位。
英国经济自1993年起开始复苏，近几年经济增长率为2%左右。
（二）英国是一个实行中央政府高度集权的国家，与此相适应，英国财政体制、税制也充分体现出高度集中的特点。
在财政管理体制上不实行分税制财政体制，不存在中央与地方共享税，税收立法权完全属于中央政府，除房产税由地方政府征收外，其它税种均由中央政府征收。
中央税收占绝对比重，地方政府大部分经费由中央政府拨给。
英国将税种按税收负担属性分为直接税和间接税两大类。
直接税主要包括个人所得税、公司税、石油税、资本收益税、继承税和印花税等；间接税包括：增值税、消费税和关税。
税务机构设置与之相配套。
英国财政部下设两个相对独立的税收征管部门，即：国内税务局和关税与货物税管理局。
国内税务局主要征收直接税及代征社会安全保险费。
间接税由关税与货物税管理局征收。
地方税（主要是房产税）由地方政府直接征收。
国内税务局拥有16000多名税务官员，下设10个地区分局作为中间机构，其下设税务征收所和检查所若干，具体负责各项税收的征收管理和税务检查。
（三）英国税制是以所得税为主体的复合税制。
个人所得税占国内税务局收入的65%以上，占全部税收收入的35%以上。
与世界发达国家个人所得税发展趋势相适应，北京市地方税务局自1994年按照分税制财政体制改革要求组建以来，短短五年时间，个人所得税已由一个小的辅助税种一跃成为全市第二大税种，税收收入由建局初期的1.2亿元增长为98年底的35.3亿元，占本市地方工商税收比例由2.3%迅速增至为17.7%。
CHAPTER10 《会计英语》
Unit 1 An Overview of Auditing
➢ TYPES OF AUDITS. ➢Operational Audits. ➢An operational audit is a review of any part of an organization's operating procedures and methods for the purpose of evaluating efficiency and effectiveness.
Unit 2 Audit Process
➢ AUDIT OBJECTIVES.
➢There are eight audit objectives:
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Unit 1 An Overview of Auditing
➢DEFINITION OF AUDITING.
Quantifiable Information and Established Criteria. Economic Entity.
Accumulating and Evaluating Evidence. Competent, Independent Person. Reporting.
Special Terms
3. recommendations to management 管理建议书,指审计人员在完成审计 后,就企业内部控制等方面存在的缺陷以书面形式向被审计单位管理当局所提交 的报告。如果提供的是经营审计服务,管理建议书是必不可少的,即使是财务报 表审计,注册会计师一般也要向管理当局提交一份管理建议书。
公司章程(中英文)
Articles of Association目录 Contents第一章总则Chapter 1: General Principle第二章公司的成立Chapter 2: The Establishment of the Company第三章公司经营范围Chapter 3: Business Scope of the Company第四章公司注册资本及股东的姓名（名称）、出资方式、出资额、出资时间Chapter 4: The Registered Capital of the Company, Names of the Shareholders, the Type, Amount and Schedule of Capital Contribution第五章公司的机构及其产生办法、职权、议事规则Chapter 5: The Company's Organizational Structure, its Establishment and Power, and Procedures第六章公司的法定代表人Chapter 6: The Legal Representative of the Company第七章股权转让Chapter 7: Share Transfer第八章经营场地Chapter 8: Operation Site第九章劳动管理Chapter 9: Labour Management第十章财务与会计Chapter 10: Financial Affairs and Accounting第十一章税收和保险Chapter 11: Tax and Insurance第十二章知识产权Chapter 12: Intellectual Property第十三章营业期限Chapter 13: The Term of the Company第十四章终止、解散和清算Chapter 14: Termination, Dissolution and Liquidation第十五章附则Chapter 15: Supplemental Provisions第一章总则Chapter 1: General Principle第一条依据《中华人民共和国公司法》（以下简称《公司法》）及有关法律、法规的规定，由_____方共同出资，设立______公司（以下简称“公司”），特制定本章程。
国际贸易英文版教材
作者、书名、出版社、出版年份、目录Thomas A．Pugel. International Economics(15th). Renmin University of China p ress. 2012-12CONTENTSChapter 1 International Economics Is DifferentFour ControversiesEconomics and the Nation-StateThe Scheme of This BookPART ONE THE THEORY OF INTERNATIONAL TRADEChapter 2 The Basic Theory Using Demand and SupplyFour Questions about TradeA Look AheadDemand and SupplyCase Study Trade Is ImportantGlobal Crisis The Trade Mini-Collapse of 2009Two National Markets and the Opening of TradeChapter 3 Why Everybody Trades: Comparative Advantage 33Adam Smith’s Theory of Absolute AdvantageCase Study Mercantilism: Older Than Smith—and Alive TodayRicardo’s Theory of Comparative AdvantageRicardo’s Constant Costs and the Producti on-Possibility CurveFocus on Labor Absolute Advantage Does MatterExtension What If Trade Doesn’t Balance?Chapter 4 Trade: Factor Availability and Factor Proportions Are KeyProduction with Increasing Marginal CostsCommunity Indifference CurvesProduction and Consumption TogetherFocus on China The Opening of Trade and China’s Shift Out of AgricultureThe Gains from TradeTrade Affects Production and ConsumptionWhat Determines the Trade Pattern?The Heckscher–Ohlin (H–O) TheoryChapter 5 Who Gains and Who Loses from Trade?Who Gains and Who Loses within a CountryThree Implications of the H–O TheoryExtension A Factor-Ratio ParadoxDoes Heckscher–Ohlin Explain Actual Trade Patterns?Case Study The Leontief ParadoxWhat Are the Export-Oriented and Import-Competing Factors?Focus on China China’s Exports and ImportsDo Factor Prices Equalize Internationally?Focus on Labor U.S. Jobs and Foreign Trade 86Chapter 6 Scale Economies, Imperfect Competition, and TradeScale EconomiesIntra-Industry TradeMonopolistic Competition and TradeExtension The Individual Firm in MonopolisticOligopoly and TradeExtension The Gravity Model of TradeChapter 7 Growth and TradeBalanced versus Biased GrowthGrowth in Only One FactorChanges in the Country’s Willingness to TradeCase Study The Dutch Disease and DeindustrializationEffects on the Country’s Terms of TradeTechnology and TradeFocus on Labor Trade, Technology, and U.S. WagesPART TWO TRADE POLICYChapter 8 Analysis of a TariffGlobal Governance WTO and GATT: Tariff SuccessA Preview of ConclusionsThe Effect of a Tariff on Domestic ProducersThe Effect of a Tariff on Domestic ConsumersThe Tariff as Government RevenueThe Net National Loss from a TariffExtension The Effective Rate of ProtectionCase Study They Tax Exports, TooThe Terms-of-Trade Effect and a Nationally Optimal TariffChapter 9 Nontariff Barriers to ImportsTypes of Nontariff Barriers to ImportsThe Import QuotaGlobal Governance The WTO: Beyond TariffsGlobal Crisis Dodging ProtectionismExtension A Domestic Monopoly Prefers a QuotaVoluntary Export Restraints (VERs)Other Nontariff BarriersCase Study VERs: Two ExamplesCase Study Carrots Are Fruit, Snails Are Fish, and X-Men Are Not HumansHow Big Are the Costs of Protection?International Trade DisputesFocus on China China’s First Decade in the WTOChapter 10 Arguments for and against ProtectionThe Ideal World of First BestThe Realistic World of Second BestPromoting Domestic Production or EmploymentThe Infant Industry ArgumentFocus on Labor How Much Does It Cost to Protect a Job?The Dying Industry Argument and Adjustment AssistanceThe Developing Government (Public Revenue) ArgumentOther Arguments for Protection: Non=economic ObjectivesThe Politics of Protection The Basic Elements of the Political-Economic Analysis Case Study How Sweet It Is (or Isn’t)Chapter 11 Pushing ExportsDumpingReacting to Dumping: What Should a Dumpee Think?Actual Antidumping Policies: What Is Unfair?Case Study Antidumping in ActionProposals for ReformExport SubsidiesWTO Rules on SubsidiesShould the Importing Country Impose Countervailing Duties?Case Study Agriculture Is AmazingStrategic Export Subsidies Could Be GoodGlobal Governance Dogfight at the WTOChapter 12 Trade Blocs and Trade BlocksTypes of Economic BlocsIs Trade Discrimination Good or Bad?The Basic Theory of Trade Blocs: Trade Creation and Trade DiversionOther Possible Gains from a Trade BlocThe EU ExperienceCase Study Postwar Trade Integration in EuropeNorth America Becomes a BlocTrade Blocs among Developing CountriesTrade EmbargoesChapter 13 Trade and the EnvironmentIs Free Trade Anti-Environment?Is the WTO Anti-Environment?Global Governance Dolphins, Turtles, and the WTOThe Specificity Rule AgainA Preview of Policy PrescriptionsTrade and Domestic PollutionTrans-border PollutionGlobal Environmental ChallengesChapter 14 Trade Policies for Developing CountriesWhich Trade Policy for Developing Countries?Are the Long-Run Price Trends against Primary Producers?Case Study Special Challenges of TransitionInternational Cartels to Raise Primary-Product PricesImport-Substituting Industrialization (ISI)Exports of Manufactures to Industrial CountriesChapter 15 Multinationals and Migration: International Factor MovementsForeign Direct InvestmentMultinational EnterprisesFDI: History and Current PatternsWhy Do Multinational Enterprises Exist?Taxation of Mul tinational Enterprises’ProfitsCase Study CEMEX: A Model Multinational from an Unusual PlaceMNEs and International TradeShould the Home Country Restrict FDI Outflows?Should the Host Country Restrict FDI Inflows?Focus on China China as a Host CountryMigrationHow Migration Affects Labor MarketsShould the Sending Country Restrict Emigration?Should the Receiving Country Restrict Immigration?Case Study Are Immigrants a Fiscal Burden?APPENDIXESA The Web and the Library: International Numbers and Other InformationB Deriving Production-Possibility CurvesC Offer CurvesD The Nationally Optimal Tariff周瑞琪. International Trade Practice. University of International Business and Economics press. 2011.9CONTENTSChapter One General Introduction（第一章导论）1.1 Reasons for International Trade （国际间贸易的起因）1.2 Differences between International Trade and Domestic Trade （国际贸易与国内贸易的差异）1.3 Classification of International Trade（国际贸易的分类）1.4 Export and Import Procedures（进出口贸易的程序）1.5 Overview of This Book （本书的基本内容）Summary（总结）Key Terms（主要术语）Abbreviations（缩略语）Exercises（练习）Specimens（单证样本）Chapter Two International Trade Terms（第二章国际贸易术语）2.1 Three Sets of Rules （三种贸易术语的解释规则）2.2 Basics of Incoterms 2010 （2010年国际贸易术语解释通则基本概念）2.3 Application Issues（贸易术语在使用中应注意的问题）2.4 Determinants of Choice of Trade Terms （贸易术语选用的决定因素）Summary（总结）Key Terms（主要术语）Abbreviations（缩略语）Exercises（练习）Chapter Three Export Price（第三章出口商品的价格）3.1 Expression of Export Price（出口价格的表达）3.2 Pricing Considerations（影响定价的因素）3.3 Calculation of Price（价格的计算）3.4 Understanding the Price（价格的评估）3.5 Communication of Price（价格的沟通）Summary（总结）Key Terms（主要术语）Abbreviations（缩略语）Exercises（练习）Chapter Four Terms of Commodity（第四章商品条款）4.1 Name of Commodity （商品的名称）4.2 Specifying Quality（商品的品质）4.3 Measuring Quantity（商品的数量）4.4 Packing and Marking（商品的包装及标志）Summary（总结）Key Terms（主要术语）Abbreviations（缩略语）Exercises（练习）Chapter Five Cargo Transportation（第五章国际货物运输）5.1 Ocean Transportation （海洋运输）5.2 Other Modes of Transportation （其他运输方式）5.3 Transportation Documents（运输单据）5.4 Shipment Clause in the Sales Contract（销售合同中的装运条款）Summary（总结）Key Terms（主要术语）Abbreviations（缩略语）Exercises（练习）Specimens（单证样本）Chapter Six Cargo Transportation Insurance（第六章货物运输保险）6.1 Fundamental Principles of Cargo Insurance（货物保险的基本原则）6.2 Marine Risks and Losses（海上风险和损失）6.3 Coverage of Marine Cargo Insurance of CIC（我国海上货物保险范围）6.4 Coverage of Marine Cargo Insurance of ICC（协会货物保险范围）6.5 Other Types of Cargo Insurance（其他货物保险的种类）6.6 Procedures of Cargo Insurance（货物保险程序）6.7 Insurance Terms in the Sales Contract（销售合同中的保险条款）Summary（总结）Key Terms（主要术语）Abbreviations（缩略语）Exercises（练习）Specimens（单证样本）Chapter Seven International Payments（第七章国际货款支付）7.1 Issues in Concern（影响支付条件的因素）7.2 Paying Instruments（支付工具）7.3 Remittance（汇付）7.4 Collection（托收）7.5 Basics of Letter of Credit（信用证基础知识）7.6 Types of Documentary Credit（跟单信用证的种类）7.7 Letter of Guarantee（L/G）（保函）7.8 Export Financing（出口融资）7.9 Payment Problems（支付中出现的问题）Summary（总结）Key Terms（主要术语）Abbreviations（缩略语）Exercises（练习）Specimens（单证样本）Chapter Eight Export Documentation（第八章出口单证）8.1 Significance of Documentation（单证的重要性）8.2 Basic Requirements for Documentation（单证的基本要求）8.3 Prerequisites of Documentation（制单的依据）8.4 Export Documents（出口单证的种类）8.5 Clause Concerning Documents in the Sales Contract（销售合同中有关单证的条款）Summary（总结）Key Terms（主要术语）Abbreviations（缩略语）Exercises（练习）Specimens（单证样本）Chapter Nine Inspection, Claim, Force Majeure and Arbitration（第九章商检、索赔、不可抗力和仲裁）9.1 Commodity Inspection（商品检验）9.2 Disputes and Claims（争议和索赔）9.3 Force Majeure（不可抗力）9.4 Arbitration（仲裁）Summary（总结）Key Terms（主要术语）Abbreviations（缩略语）Exercises（练习）Key to Exercises（练习答案）Glossary（词汇表）Appendix 1INCOTERMS 2010 （FOB, CFR, CIF）（附录12010年国际贸易术语解释通则（FOB，CFR，CIF））Appendix 2CISG 1980 （Part II）（附录2联合国国际货物销售合同公约1980（第二部分）) References （参考书目）帅建林. International Trade Practice. University of International Business and Economics press. 2007.9CONTENTSPart 1 OverviewChapter 1 Introduction to International TradeChapter 2 International Trade PolicyChapter 3 Trade Bloc and Trade BlockChapter 4 WTO :A Navigation GuidePart 2 Terms of International TradeChapter 5 International Trade TermsChapter Terms of CommodityChapter International Cargo TransportChapter 8 Cargo InsuranceChapter 9 Terms of PriceChapter 10 International Payment and SettlementChapter 11 Claims, Force Majeure and ArbitrationPart 3 International Trade ProcedureChapter 12 Launching a Profitable TransactionChapter 13 Business Negotiation and Establishment of ContractChapter 14 Exporting ElementsChapter 15 Importing ElementsChapter 16 DocumentationPart 4 Trade FormsChapter 17 Agency, Distribution and ConsignmentChapter 18 TendersChapter 19 Counter TradeChapter 20 Futures TradingChapter 21 E-CommerceAppendix Glossary of International Trade Terms with English-Chinese InterpretationsBibliographyPaul R.Krugman & Maurice Obstfeld. International Economics:Theory andPolicy,8E. Tsinghua University press. 2011-11Contents前言第1章绪论第1部分国际贸易理论第2章世界贸易：概览第3章劳动生产率和比较优势：李嘉图模型第4章资源、比较优势和收入分配第5章标准贸易模型第6章规模经济、不完全竞争和国际贸易第7章国际要素流动第2部分国际贸易政策第8章贸易政策工具第9章贸易政策中的政治经济学第10章发展中国家的贸易政策第11章贸易政策中的争论数学附录第4章附录要素比例模型第5章附录贸易下的世界经济第6章附录垄断竞争模模型张素芳，International trade: theory and practice. University of International Business & Economics Press, Beijing, 2010contentsSection I. International Trade Theory and PolicyCHAPTER 1.INTRODUCTION TO INTERNATIONAL TRADE1.The Reasons for International Trade1.1. Resources reasons1.2. Economic reasons1.3. Other reasons2. The Differences between International Trade and Domestic Trade'.'2.1. More plex context2.2. More difficult and risky2.3. Higher skills required3.Basic Concepts Relating to International Trade3.1. Visible trade and invisible trade3.2. Favorable balance of trade and unfavorable balance oft rade3.3. General trade system and special trade system3.4. Volume of international trade and quantum of international trade3.5. Commodity position of international trade3.6. Geographical position of international trade3.7. Degree of dependence on foreign tradeCHAPTER 2.CLASSICAL TRADE THEORIES1.Mercantilism1.1. The development of mercantilist thought1.2. The mercantilist economic system1.3. Economic policies pursued by the mercantilists1.4. Discussions2.David Hume's Challenge to Mercantilism2.1. Assumptions of price-specie=flow mechanism2.2. The price-specie-flow mechanism3.Adam Smith's Theory of Absolute Advantage3.1. Assumptions of Adam Smith's theory of absolute advantage3.2. Challenge to Mercantilism3.3. Example4.David Ricardo's Theory of Comparative Advantage4.1. The concept of parative advantage4.2. Example4.3. Analysis of the theory of parative advantage by using modemtools. CHAPTER 3.NEOCLASSICAL TRADE THEORIES.1.Gains from Trade in Neoclassical Trade Theory1.1. Increasing opportunity costs on the PPF1.2. General equilibrium and gains in autarky1.3. General equilibrium and gains after the introduction of international trade ...2.Reciprocal Demand Theory2.1. A country's offer curve2.2. Trading equilibrium2.3. Measurement of terms of trade3.Factor Endowment Theory3.1. Factor intensity in production3.2. Factor endowments, factor prices, and parative advantage3.3. Assumptions of the factor proportions theory.,3.4. The Heckscher-Ohlin theorem.:3.5. An example to illustrate H-O theorem.3.6. The factor price equalization theorem:3.7. The Stolper-Samuelson theorem4.The Leontief Paradox——An Empirical Test of the Factor Proportions Theory 4.1. The Leontief paradox.-4.2. Suggested explanations for the Leontief Paradox and related theories CHAPTER 4.POST-HECKSHER-OHLIN THEORIES OF TRADE1.The Product Cycle Theory1.1. The imitation lag hypothesis1.2. The product cycle theory2.The Linder Theory2.1. Assumptions of the Linder theory2.2. Trade es in the overlapping ranges of products ophistication.:3.Intra-Industry Trade Theory3.1. Explanations of intra-industry trade3.2. Measurement of intra-industry tradeCHAPTER 5.IMPORT PROTECTION POLICY: TARIFFS1.Types of Import Tariffs1.1. In terms of the means of collection1.2. In terms of the different tariff rates applied1.3. In terms of special purposes for collection2.The Effects of Import Tariffs2.1. Concepts of consumer surplus and producer surplus2.2. The welfare effects of import tariffs3.Measurement of Import Tariffs3.1. The 'height' of import tariffs3.2. Nominal versus effective tariff ratesCHAPTER 6.IMPORT PROTECTION POLICY: NON-TARIFF BARRIERS''1.Forms of Non-tariff Barriers.1.1. Quantity control measures1.2. Price control measures1.3. Para-tariff measures1.4. Finance measures1.5. Anti-petitive measures.,.1.6. Miscellaneous measures2.Effects of Non-tariff Barriers2.1. The effects of an import quota2.2. The effects of a subsidy to an import-peting industryCHAPTER 7.EXPORT PROMOTION AND OTHER POLICIES1.Export Subsidy and Production Subsidy1.1. Export subsidy and its effects1.2. Production subsidy and its effects.2.Other Export Promotion Policies2.1. Devaluation of home currency.2.2. Commodity dumping2.3. Bonded warehouse2.4. Special trade zone2.5. Export promotion programs3.Export Restrictions and Import Promotion Policies3.1. Export restrictions policies3.2. Import promotion policies4.Trade Sanctions4.1. Introduction to trade sanctions4.2. Effectiveness of trade sanctionsCHAPTER 8.ARGUMENTS AGAINST FREE TRADE1.Traditional Arguments against Free Trade1.1. Infant industry argument.1.2. Terms of trade argument1.3. Balance of trade argument1.4. Tariff to reduce aggregate unemployment argument1.5. Fair petition argument1.6. National security argument2.New Protectionism2.1. Tariff to extract foreign monopoly profit2.2. Export subsidy in duopoly3.The Political Economy of Trade Policy3.1. Median voter model3.2. Collective action theory.3.3. Contribution in political campaignsCHAPTER 9.REGIONAL ECONOMIC INTEGRATIONof Regional Economic Integration1.1. Preferential tariff arrangement1.2. Free trade area1.3. Customs union1.4. Common market.1.5. Economic union2.The Static and Dynamic Effects of Regional Economic Integration2.1. Static effects of regional economic integration2.2. Dynamic effects of regional economic integration3.Economic Integration in Europe, North America and Asia3.1. Economic integration in Europe……………………………………Chapter 10 International Cargo Transportation InsuranceChapter 11 International Trade PaymentChapter 12 Inspection,Claim,Force Majeure and ArbitrationChapter 13 Trade Negotiation and Formation of the ContractChapter 14 Implementation of the Contract丹尼斯·R·阿普尔亚德 & 小艾尔弗雷德·J·菲尔德 & 史蒂文·L·科布.国际贸易.中国人民大学出版社. 2012-7第1章国际经济学的世界第一部分古典贸易理论第2章早期的国际贸易理论：由重商主义向大卫·李嘉图的古典贸易理论的演进第3章大卫·李嘉图的古典贸易理论和比较优势第4章对古典贸易模型的扩充及验证第二部分新贸易理论第5章新古典贸易理论——基本分析工具的介绍第6章新古典贸易理论中的贸易利得第7章贸易提供曲线和贸易条件第8章贸易的基础：要素禀赋理论和赫克歇尔俄林模型第9章要素禀赋理论的实证分析第三部分贸易理论的扩展第10章后赫克歇尔俄林贸易理论与产业内贸易第11章经济增长与国际贸易第12章国际要素流动第四部分贸易政策第13章贸易政策工具第14章贸易政策的影响第15章对干涉主义贸易政策的争论第16章经济的政治因素与美国的对外贸易政策第17章经济一体化第18章国际贸易与发展中国家参考文献当我被上帝造出来时，上帝问我想在人间当一个怎样的人，我不假思索的说，我要做一个伟大的世人皆知的人。
国际会计第七版英文版课后答案(第十章)-推荐下载
Chapter 10Managerial Planning and ControlDiscussion Questions Solutions1.Four critical dimensions of long-range planning are:∙Identifying key drivers of a company’s future progress.∙Develop forecasts of key developments and assess the company’s ability to capitalize on these developments.∙Develop the information systems to support strategic choices.∙Translate strategic choices into actions.2. A standard costing system has as its objective the notion of cost control. It estimates annuallywhat costs should be under ideal operating conditions. Actual results are then compared with standard costs with variances reported to those responsible for incurring the variances. Kaizen costing has as its objective continuous cost reductions based on continuous manufacturing improvements. Cost reduction targets are set monthly with variances based on constant cost reductions; i.e., were costs this month lower than last month? If not, why?3.Financial managers must be prepared to evaluate foreign investments from multiple reportingperspectives. This significantly complicates the information requirements for decisions on foreign investment. Management’s objective from a parent company perspective is to maximize shareholder wealth. To do this, management must select investment opportunities that promise the highest risk-adjusted net present values. Therefore, management accountants must identify cash flows that can be repatriated to the parent company, taking into consideration future exchange rate changes. Because only after-tax cash flows are relevant, the timing and amounts of taxes payable on foreign source income must be estimated.A project evaluated from a host country s point of view necessitates an increase in the quantity ofinformation supplied. The social costs and benefits of investment proposals must supplement traditional cash flow information. Quantification of risk and the identification of acceptable rates of return to sovereign governments call for measurement techniques new to internal accounting tool kits.4.Many variables must be considered when measuring a multinational entity’s cost of capital. Thesevariables include:a. Differential interest rates between national marketsb. Foreign business riskc. Foreign exchange riskd. Political riske. Investor valuation models in different countriesf.International taxesg. International financial reporting and disclosure practicesh. Governmental restrictions on fund remittancesi. Joint venture arrangementsj. National financial normsk. Differential inflationl. Different financial institutions and instrumentsm. International diversification effectsn. National savings patterns5. A major complexity in designing multinational information and control systems is culture.Cultural differences in attitudes towards risk and authority, need achievement levels, and language often result in misunderstood directives, lower tolerance to criticism, unwillingness to seek assistance when in doubt, unwillingness to delegate authority, and reluctance to assume responsibility. As a result, performance standards and incentive structures must often be adjusted for foreign nationals. Global competition also means that a firm’s production, marketing, and financing strategy must be truly international in scope. The likely result is that foreign subsidiaries will be viewed as parts of an integrated network. To coordinate parent and subsidiary decisions, management will need information that enables it to plan, coordinate, and control global production, marketing, and financial strategies.6.The first variance holds exchange rates constant and examines how the local manager performedin terms of his or her primary operating responsibilities. In effect, the local manager is not held accountable for exchange rate changes. The second variance examines what portion of the local managers actual results were attributable to exchange rate changes. This exchange rate variance will hopefully be offset by other exchange rate exposures encountered by sister affiliates which the international division manages. The final variance looks at the original budget and says, if the budgeted performance were actually achieved, how successful was Treasury in forecasting foreign exchange rates for that particular country.7.An examination of the seven caveats near the end of the chapter will highlight some of the majorissues involved in designing and implementing international performance evaluation systems.We illustrate two major issues raised by these caveats.First, foreign subsidiaries should not be evaluated as independent profit centers when they are really strategic components of a multinational system. Company-wide return-on-investment criteria should be replaced by performance measures more in line with the specific objectives and environments of each foreign subsidiary being evaluated. One example of a dysfunctional evaluation system is the practice of appraising international financial subsidiaries in terms of traditional rate-of-return criteria. These subsidiaries should be evaluated according to their intended mission, which is to increase the supply of funds to the multinational enterprise at the lowest possible cost. Rate-of-return statistics should be replaced by measures reflecting the quantity and cost of funds secured domestically. Another approach would be to evaluate the overseas financing subsidiary in terms of the benefits that its operations make possible for the multinational system as a whole as opposed to the costs it incurs in securing the necessary funds.Second, to protect the value of assets located in devaluation-prone countries, headquarters management often will remove surplus funds from foreign operating subsidiaries by increasing the transfer prices the subsidiaries must pay for imported components. Evaluating foreign managers in terms of their reported profits is grossly unfair when artificial transfer prices are imposed. It is more appropriate to discount the effects of strategic pricing actions on subsidiary management performance, that is, measure performance in terms of physical production statistics or value-added.8.Money loses purchasing power every day in a highly inflationary economy. To properly measureeconomic performance, transactions should be recorded in hard currency equivalents on the day the transaction is settled. If a sale is made for cash, its value is its hard currency equivalent on that date. Recording the sale at any other date distorts the transaction by introducing changes in the purchasing power of money (or implicit interest) into the analysis; that is, the recorded amount will not reflect the transaction s true value.9.We favor the budgetary exchange rate combination that uses a projected rate to set the budget andthe end-of-period rate to track performance. Use of a projected rate to set the budget encourages managers to incorporate the effects of anticipated exchange rate changes into their operating plans and decisions. Use of the ending rate to monitor performance motivates managers to respond to unanticipated exchange rate changes. Where local managers have the authority and means to hedge currency changes, it is justifiable to hold them accountable for unexpected rate changes. While they cannot control exchange rate changes, they can counter their adverse effects some before and some after the rate change. We think that making local managers accountable for unexpected exchange rate changes when they do not have the necessary hedging authority is unjustified.10.This discussion question is designed to get students to think outside the box, so their suggestionsshould not be constrained but supported by their analysis. A good tack would be to break the class into small discussion groups and have each group select a spokesperson to report back on alternative strategies they identified.11.For:a. There is a reduced cost of implementation.b. Financial control may not be a critical problem during the initial phase of operationsc. There are fewer problems related to preparing and analyzing consolidated reports of domesticand foreign operations.d. The financial control system can be installed more quickly as system testing and design havealready been completed.e. Headquarters personnel assigned abroad will feel comfortable with a familiar control system.f. The system facilitates centralized control from corporate headquarters.Against:a. The organization and environment of foreign operations may be sufficiently different towarrant tailor-made control systems.b. Foreign personnel may become frustrated and demoralized in having to adapt to an unfamiliarcontrol system.c. Reconciliation of data generated by two different but parallel control systems may not be aserious problem given extant data processing technology.d. Local managers adapting to the transplanted control system may engage in decisions that aredysfunctional to the success of local operations.e. It is the mission of the foreign unit and not the executives need to feel comfortable that shoulddictate the type of control system employed.f. Successful implementation of the transplanted control system may dictate the sole use ofdomestic company personnel, which may sour relations with the host government.12.Value reporting is forward looking whereas the traditional financial reporting model studentslearn is historical in its orientation. Those who favor value reporting will appreciate its focus on what financial statement analysis is trying to achieve. Moreover, it provides a way of eliminating the arbitrary distinction that is drawn between managerial and financial accounting. Thoseopposed to value reporting will argue that the information is less objective and leaves too much to management discretion.Discussion Questions1. €2,250/100 units = €22.50 X 1.10 = €24.75.2. Slovenia’s target cost is derived as follows:Selling price = €21.50 X 100 units = €2,150Allowable costs = €2,150 - .10X = XX = €1,955This calculation implies that Glasgow Corporation needs to reduce production costs by €295 [€2,250 - €1,955].3. The following analysis ignores Russian withholding taxes on dividends remitted to the U.S. parent. Chapter 11 treats this aspect of international taxation.Cash FlowsRussian Subsidiary Year 1 Year 2a. Pre-tax earnings RUB 55,600,000 RUB 130,332,000b. Income tax at 40% 22,240,000 52,132,800c. Net income RUB 33,360,000 RUB78,199,200d. Dividend to U.S. parent(line c X 70%) RUB 23,352,000 RUB 54,739,440U.S. Parente. Income RUB 23,352,000 RUB 54,739,440f. Dividend gross-up(line d./line c. X line b) 15,568,000 36,492,960g. Taxable income RUB 38,920,000 RUB 91,232,400h. U.S. tax at 34% 13,232,800 31,019,016i. Less: Foreign tax credit(line f) 15,568,000 36,492,960j. U.S. taxes payable(line h - line i) -0- -0-k. Net cash flow (rubles)(line e - line j) RUB 23,352,000 RUB 54,739,440l. Net cash flow (dollars) $ 1,167,600 $ 2,606,6404. This exercise should make for interesting discussion and should be used to highlight the many measurement issues surrounding foreign investment decisions.Year Cash Flow Exchange Cash Flow PV factor Present Value(Rubles) Rate (Dollars) at 20% equivalent0 -8,000,000 1.000 -8,000,0001 23,352,000 R20 = $1 1,167,600 .833 $ 972,6112 54,739,440 R21 = $1 2,606,640 .694 $1,809,0083 57,476,412 R23 = $1 2,498,974 .579 $1,446,9064 60,350,232 R25 = $1 2,414,009 .482 $1,163,5525 63,367,743 R25 = $1 2,534,710 .402 $1,018,9536 66,536,130 R25 = $1 2,661,445 .335 $ 891,584Net present value $ (697,386) Because the net present value is negative, the investment might not appear attractive. However, students will quickly and rightly begin to question the exercise s assumptions. Points that students should raise include:1. The measurement of cash flow: Should one ignore cash flows beyond year 6?2. Do accounting principles differences affect the measurement of income and cash flow?3. What is the terminal value (including the recapture of working capital at the end of the 6-year investment horizon)?4. Is it wise to penalize all future cash flows by a 10 percent premium? One could argue that the risk premium might be partly offset by an international diversification discount. How does one quantify risk ina multinational setting?5. How reasonable are exchange rate forecasts?6. Tax rates are seldom constant.7. How valid are the strategic dimensions of the investment decision?5. This question should generate useful ideas and discussion on the importance of strategic thinking and analysis.6. Y TL1,000,000 Expenses in Month 1Varying Invoice Dates and Payment Dates_____________________________________________________________________________________ Invoice Payment Conventional ProposedDay Day Measure Measure Difference________________________________________________________________1 Cash 7,692 10,000 2,3085 15 days 7,692 8,361 6695 25 days 7,692 7,692 0.0 7. The answer will depend on the student s domicile. The purpose of this exercise is to force students to think about how environmental considerations affect the measurement and interpretation of accounting-based performance measures. Political considerations such as legally required capital infusions from the parent company (e.g., Mexico) will increase the denominator of the ROI ratio and reduce that statistic relative to a company that can fill most of its financial needs by local borrowing (Singapore). Economic considerations such as inflation and currency devaluation (Mexico) will tend to lower the numerator of the ROI statistic relative to a strong currency country (Singapore) with lower rates of inflation. Social and cultural considerations would affect a firm s operating leverage (i.e., the ratio of fixed costs to variable costs in a firm s operating cost structure). This, in turn, would magnify changes in income or lossesrelative to a change in sales for that company. Finally, legal considerations (such as the impact of tax law on financial reporting) would tend to impart a conservative bias to reported earnings where generous depreciation allowances, such as accelerated and excess depreciation, are permitted.8.Unit(attributable items)Sales $4,000,000Other income 120,000Costs and expenses:Cost of Sales 3,200,000Selling and administrative 330,000Depreciation 160,000Interest 162,000Exchange gains & losses ------Income before taxes 268,000Performance evaluation metrics of a foreign unit should reflect its mission in relation to overall corporate goals. Accordingly, all revenues and expenses attributable to the foreign unit are germane. As FX risk and taxation are managed by corporate headquarters, one could argue that these should not be included in the performance of the unit.9. Manager(controllable items)Sales $4,000,000Other income 120,000Cost and expenses: 4,120,000Cost of sales 3,050,000Selling and administrative 280,000Depreciation 160,000Interest 42,000Exchange gains & losses ------Income before taxes $588,000Income taxesThe inclusion of select items of revenue and expense in the performance report of the manger of Compagnie de Calais reflects the general principle that a manager should only be held accountable for items over which he or she has some control.10.Sales Exchange$ Equivalent VarianceRateLocal currency MXP8,000,000 CAD.00032 CAD 2,560operating variance(foreign management)-9,000,000 CAD.00032 2,880 CAD 320Parent currency 9,000,000 CAD.00032 CAD 2,880operating variance(headquarters mgt.)-9,000,000 CAD.00024 2,160 CAD (720)Expenses Exchange$ Equivalent VarianceRateLocal currency MXP6,400,000 CAD.00032 CAD2,048operating variance -7,000,000 CAD.00032 2,240 CAD (192)Parent currencyoperating variance MXP7,000,000 CAD.00032 CAD2,2407,000,000 CAD.00024 1,680 CAD 560If we ignore the effects of unanticipated exchange rate changes, the local manager appears to have performed well. Although his expenses, from a local currency perspective, exceeded his budget by CAD192,000, his actual sales performance exceeded his budget by CAD320,000, resulting in a net positive contribution of CAD128,000.11. If the local currency is deemed the functional currency, the exchange rate variance in Exhibit 10.10 will change to negative 239. The difference in currency effects is due to the use of the current instead of the temporal currency translation method (i.e., the use of the current rate to translate inventories and fixed assets and their associated expenses).Analysis of variance procedures would be the same as under the temporal method using the beginning-of-year exchange rate as our benchmark. Thus, the volume price/cost and expense variances would reflect the same relationships after translation to the parent currency as before with the exception of the currency variance. The favorable exchange variance of PC456 in operating earnings would be attributed to the following factors:Higher sales volume PC +400Lower selling price -300Lower production cost +720Higher operating expenses -75Higher Interest expense -50Exchange rate changes -239PC +45612.Sub Nominal Country Risk-adjustment Actual ROI Risk ROI ROICoefficientX 10% 30/60 = 50% .10/.50 = 20% 25%Y 10% 21/60 = 35% .10/.35 = 28.6% 30%Z 10% 15/60 = 25% .10/.25 = 40% 40% On this analysis, Subsidiary X performed best.Case 10-1Foreign Investment Analysis: A Tangled AffairFollowing is a comparison of the translation adjustment with MBI’s exposure:2007 $1.698 billion - $1.917 billion$15.034 billion = -1.46%2008 $3.266 billion - $1.698 billion$15.443 billion = +10.15%Changes in the trade-weighted index:2007: -1.0%2008: +10.6%As can be seen, the trade-weighted index is a reasonable proxy for MBI’s exchange rate experience. Assuming that 90 percent of MBI s net assets abroad are also in local currencies, the impact of foreign currency (FC) changes on net assets employed (a measure of MBI s foreign currency exposure per the current rate translation method) follows:2008 2007 2006Non-U.S. net assets (billions) $18.985 $17.159 16.704Local currency =Functionalcurrency (90%) $17.086 $15.443 $15.034Cumulative translation Adjustment $ 3.266 $ 1.698 $ 1.917Real Change in Net Assets:Year Reported Change Change in Real ChangeTranslationAdjustment2007 $ 455 $(219) $6742008 1,826 1,568 258The impact of foreign currency (FC) changes on revenues is determined as follows (in millions):2008 20072006Non-U.S. revenues $41,886 $36,965 $34,361Non-$ FC revenues (90%) 37,697 33,268 30,925Percent increase +13.3% +7.6% ---Dollar index 89.1 98.6 92.7FC revenues FC33,588 FC32,802FC28,667Percent increase 2.4% +14.4%The impact of foreign exchange changes on net income is determined as:2008 2007 2006Foreign pre-tax income(bil.) $7.844 $7.496 $7.088Non-$ FC income (90%) 7.059 6.746 6.379Percent increase 4.6% 5.8% ---Dollar index 89.1 98.6 92.7Adj. Pre-tax income 6.289 6.651 5.913Percent increase -5.4% +12.5% ---When the effect of exchange rate changes have been eliminated, we see a completely different picture than that portrayed by the unadjusted consolidated figures. Investments in earnings assets have actually been declining, which is mirrored in the local currency earnings stream. On the basis of this analysis, MBI does not look attractive, barring other strategic considerations.Case 10-2Assessing Foreign Subsidiary Performance in a World of Floating Exchange RatesA useful pedagogical approach to this case analysis is to have your students participate in a team debate. One team should advocate the merits of ICI s method of evaluating its foreign managers in a world of floating exchange rates; the other should make a case for GE s method. At the conclusion of the team debate, students should be asked to individually reflect on the strengths of all arguments made and decide for themselves which approach they feel is best. A good way to personalize the issue is to ask them to vote for the company for which they would prefer to work as a foreignsubsidiary manager, and why.The following summarizes selected responses of some of our students to this performance evaluation comparison.General ElectricMerits:1. Focuses on returns most germane to U.S. investors.2. Develops exchange risk management capabilities of local managers.3. Fixes responsibility with appropriate authority to carry out that responsibility.4. Local manager knows exactly what is expected.Limitations:1. Emphasis on dollar profits after exchange gains and losses could encourage local managers to hedge accounting exposure as opposed to economic exposure.2. Morale problems could surface if local managers feel that hedging accounting exposure, which is important from a corporate standpoint, reduces their ability to effectively compete in the local market.ICIMerits:1. Encourages local managers to focus on economic as opposed to accounting exposure.2. Holds local managers accountable only for controllable items Minimizes potential morale problems associated with inattention to local competitive pressures.Limitations:1. Easy for local mangers to pass the buck.2. Downplays accounting exposure, which could be germane to accounting user groups who are sensitive to currency effects on reported earnings.3. Difficult to implement as performance standards are often fuzzy (i.e., it is very difficult to measure economic exposure in practice).。
CH10-010
第十章兼并与收购Chapter Ten Merger and Acquisition公司治理结构内部控制外部控制•董事会•大股东•激励•收购•兼并•代理表决权—董事会规模—董事会构成—董事会会议频率—董事成员持股—总经理辞退—收购（Acquisition）—兼并（Merger ）—代理表决权（proxy right ）—收购（Acquisition ）—收购（Acquisition ）—兼并（Merger ）—兼并（Merger ）—代理表决权（proxy right ）—代理表决权（proxy right ）100200300400500196819701972197419761978198019821984198619881990199219941996实际支付额净资产：50港币/每股收购价格：105港币/每股收购股数:九龙仓总价值：98亿港币Chapter 10 Merger and Acquisition 和记黄浦善意收购战收购价格：7.1港币/每股收购股数:9000万股净资产：14.5港币/每股汇丰银行贷款：2亿港币和记黄浦总价值：10亿港币置地每股净资产：28港币每股市场价格：94港币面值：5港币牛奶每股净资产：80港币每股市场价格：135港币面值：7.5港币2换11986年Dr. Pepper可口可乐百事可乐七喜-34.4亿元A & WH&HDLJ CVC七喜2.4亿美元A&WDr.Pepper七喜收购费用:2.4亿美元法律、会计费用:0.2亿美元银行抵押贷款过桥贷款发行股票亿美元1.55亿美元0.14亿美元0.17亿美元0.48亿美元过桥贷款1.4亿美元银行抵押贷款0.8亿美元发行股票0.45亿13亿美元49%6.37亿美元普坦士-巴奇公司DWACC CF CV ttt−+=∑)(1现金流量年限债务贴现率反收购立法：公司章程修正案：其他：。
实用会计英语Chapter 10 Closing Entries
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Debit Credit Balance Debit
Credit
$9,900
$9,900
10-8
Closing Entries
STEP 2
10-9
Closing Entries
Step 2. Closing the debit balances from income statement accounts to the income summary.
10-3
Closing Entries
国际税收完整教学课件
（locally non-satiation）
二、无差异曲线（P82） ◆含义
★消费者偏好相同的两种商品 不同数量的组合点构成的轨迹
★同一条无差异曲线上，商品 带来的总效用相等
益增加， 100.00
|ed|>1 50.00
价格下降…
单位弹性
|ed|=1
价格下降…
25
50
总收益最大
…使总收益减少
|ed|<1
数量（个/小时）
三、需求收入弹性（P55) 分类
◆需求收入弹性 ◆需求收入弹性
小于0
大于0
低档品（inferior） 正常品（normal）
需求收入弹性 需求收入弹性
小于1
三、均衡分析与非均衡分析（p27） ◆均衡是经济变量关系的常态 ◆均衡条件及均衡变动是分析的重点
四、边际分析
◆微观经济分析中最重要的分析方法
◆边际的概念
◆边际分析的基本思路
生
产
边际利益
一
（MB）
单
位
权衡 MB=MC
产 品
边际成本 （MC）
增加
不增 不减
减少
第三节 经济学的前提条件
一、理性人假设（p18) ◆消费者和生产者的所有选择都
百分比小于价格 12
变动的百分比
10
比较陡峭需 求曲线
0
A
B 0<ed<1
1 1.5
数量
价 格
需求富有弹性
需求量变动
的百分比大于价 12
《西方经济学》课件 第10讲 交易税
假设消费者愿意为一单位某种商品支付的最高价
格是P+，那么，对这种商品每单位征税T元后，消 费者愿意支付给卖者的价格等于P-=P+-T元。 本来无所谓看作是对买者征税还是对卖者征税。 不过，在供求分析图示中，两者是有区别的，前者 表现为需求的变动，后者表现为供给的变动。
二、对消费者征税的影响
•看作对消费者征税。 每单位征税T使消费 者愿意支付给卖者的 价格减少T元，从而 使卖者面对的需求线 向下平移T元。
价 格 SS′ SS
P+
P0 PDD T
0
Q0
数量
两种分析方法得出的结论是完全相同的，即和征税 前相比，消费者支付的价格上升的程度相同，生产 者收到的价格下降的程度相同，交易量减少的程度 相同。
设想一种商品的消费者和生产者分别居住在一条河 的南北两岸，一座桥连接两岸，最初没有人收取过 桥费，忽略交通成本，交易场合设在南岸或北岸是 无所谓的。现在，假设政府在桥上设一个收费站， 不过，只对携带上述商品的人征税，而且按每单位 T元征税。征税后，交易场合设在南岸或北岸是否 影响结果呢？
四、税收负担
•当需求比供给富 有弹性时，交易税 主要由生产者或卖 者负担。
P
P+ P0 P卖者税 收负担 0 Q1 Q0 F DD DD′ 买者税 收负担 SS
E
Q
当供给完全缺乏弹 性时，看似对消费 者征收的交易税完 全由卖者负担。
P
SS
P+ =P0
P卖者税 收负担 0 F
E
DD DD′
Q1 Q0
Q
类似，可以证明，当需求比供给更缺乏弹性时，交 易税更多地由买者负担。 当需求完全缺乏弹性时，交易税完全由买者负担。
中世纪英国税收制度
中世纪英国税收制度
中世纪英国的税收制度可以追溯到威廉一世时期（1066-1087年）。
在那个时候，英国贵族和地主享有特权，并从他们的领地中收取地租和农产品。
这些收入是他们的主要财源。
然而，随着时间的推移，国家的财政需求增加，英国君主开始采取更加集中的税收制度。
其中一项重要的税收是“庄园税”（feudal aids），是一种财产税，贵族和地主需要向国王提供
援助。
此外，还有一些其他形式的债务和赋税，如录取费、十分之一税等。
12世纪末，国王理查一世引入了“收入调查”（Saladin Tithe），目的是为了筹集巨额资金以应对第三次十字军东征。
这项税收要求英国居民支付他们年收入的十分之一。
这是一项非常重的税收负担，引发了民怨和社会不满。
到了14世纪，由于百年战争和黑死病的流行，英国国家财政
陷入困境，君主需要筹集更多的资金以维持国家机器的运转。
英王爱德华一世（Edward I）引入了一项名为《苏格兰救援法案》（"Aid for Scotland"）的法律，该法案规定了新的个人所
得税，并将交税人按照其财产的数量进行分类。
此外，君主还从商业活动中收取税收。
英国君主授予特权和特许证书，而商人则需要向君主支付额外的税费。
这种商业税收制度为国家财政带来了相当大的收入。
总的来说，中世纪英国的税收制度是一个庞杂而复杂的系统，
君主依靠地产税、个人所得税和商业税等多种形式来筹集资金。
这些税收负担沉重，常常引发社会不满和民怨。
第十章国际税法81页PPT
国籍标准
在当今人才跨国流动普遍频繁的时代，这 种标准欠缺经济上的合理性。因为在现代 社会里，具有一国公民身份的个人离开国 籍国而长期居住在他国经商、求学或就业， 已是十分普遍的现象。个人的国籍往往不 如住所或居所等标准能在更大程度上反映 个人与征税国存在着实际的人身或经济利 益联系。
属地税收管辖权是征税国基于征税对象与 本国领土存在某种地域上的连接因素而主 张行使的征税权。
基于这种管辖权，征税国只是依据课税对 象与本国存在着地域上的联系这一事实而 主张课税，并不考虑纳税主体的国际和身 份。（有限纳税义务）
所得来源地税收管辖权
指征税国基于作为课税对象的所得系来 源于本国境内的事实而主张行使的征税 权。
采用住所标准，就是以自然人在征税国境 内是否拥有住所这一法律事实，决定其居 民或非居民纳税人身份。
住所具有永久性和稳定性，易于判断。 但单纯依照住所标准确定个人的居民或非
居民身份显然有一定的缺陷，因此，采用 住所标准的各国往往同时兼用其他标准以 弥补住所标准的不足。
居所标准
一般是指一个人在某个时期内经常居住的场所，并 不具有永久居住的性质。
财产收益的征税
财产收益，又称财产转让所得或资本利得， 是指纳税人因转让其财产的所有权取得的 所得，即转让有关财产取得的收入扣除财 产的购置成本和有关的转让费用后的余额。 对转让不动产所得的来源地认定各国税法 一般都以不动产所在地为所得来源地。但 在转让不动产以外的其他财产所得的来源 地认定上，各国主张的标准不一。
所谓法人的总机构，一般是指负责管理和 控制法人的日常经营业务活动的中心机构， 如总公司、经理总部或主要事务所等。
财务会计课后习题答案(英文原版)第10单元
BLOOM'S TAXONOMY TABLE
4.
Describe the procedure for revising periodic depreciation.
5.
Distinguish between revenue and capital expenditures, and explain the entries for these expenditures.
Questions 20, 21, 23
Exercises 10
*10. Explain how to account for the exchange of plant assets.
25, 26, 27
14, 15
11, 12, 13
*Note: All asterisked Questions, Exercises, and Problems relate to material contained in the appendix *to the chapter.
Knowledge Q10-1 Q10-2 Q10-3 Q10-5 Q10-6 Q10-7 Q10-22 Q10-8 P10-4A P10-4B BE10-7 E10-5 Q10-9 Q10-24 Q10-11 BE10-8 BE10-9 E10-6 BE10-10 E10-7 BE10-11 P10-7A P10-8B P10-8A E10-8 P10-7B E10-9 BE10-12 Q10-20 P10-5B BE10-13 Q10-21 P10-7B P10-5A E10-10 P10-7A BE10-14 BE10-15 E10-11 E10-12 E10-13 Communication Group Decision Case Exploring the Web Research Case Financial Interpreting Group Decision Reporting Financial Ethics Case Comp. Analysis Comp. Analysis Sts. Global Focus Cookie Chronicle P10-9A P10-9B P10-5A P10-6A P10-5B P10-6B BE10-3 BE10-4 BE10-5 BE10-6 E10-3 P10-2B E10-4 P10-4B P10-2A P10-4A P10-3A P10-3B Q10-4 E10-1 P10-1A P10-1B BE10-1 BE10-2 E10-2 Comprehension Application Analysis Synthesis Evaluation
加里森管理会计第16版最新英文版Excel习题Chapter_10_Applying_Excel
Chapter 10: Applying Excel
Data Exhibit 10-1: Standard Cost Card
Inputs Direct materials Direct labor Variable manufacturing overhead
Actual results: Actual output Actual variable manufacturing overhead cost
Actual price $4.10 per pound $22.10 per hour
6,350 pounds × 6,350 poun$200 U $835 U
$4.10 per pound = $4.00 per pound = $4.00 per pound =
Exhibit 10-6: Standard Cost Variance Analysis – Direct Labor Actual Hours of Input, at Actual Rate Actual Hours of Input, at Standard Rate Standard Hours Allowed for the Actual Output, at Standard Rate Direct labor variances: Labor rate variance Labor efficiency variance Labor spending variance
Standard Quantity 3.0 pounds
0.50 hours 0.50 hours
Standard Price $4.00 per pound $22.00 per hour $6.00 per hour
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67第十章 Chapter 10英国税收和会计UK Tax and Accounts ConsiderationsLooking for friendly, professional tax and accounting help?Wilkins Kennedy is a well-established, Top 20 chartered accountancy and business advisory firm that has been providing partner-led services to individuals and businesses since 1882.Wilkins Kennedy has 11 offices in London and the prosperous south-east of England and a dedicated team of partners and staff experienced in providing intelligent, practical, cost-effective personal service to multi-national companies of all sizes.Whether you are a start-up business or a well-established global conglomerate, Wilkins Kennedy’s flexible, wide reaching approach provides you with a targeted and comprehensive range of financial reporting, tax and business support services.We also assist non-domiciled clients to plan their UK tax affairs and advise on issues such as domicile status and remittance planning, which are key matters for the international private client.You and your organisation deserve the highest level of support and friendly, personal service and Wilkins Kennedy can provide it.There are many tax exemptions and reliefs designed to attract overseas investorsFor the most up to date information about business, taxation and accounting in the UK from one of the UK’s leading professional services firms, please read on….征税的技巧在于: 在把鹅的不满降到最低程度的基础上，从鹅身上拔下尽可能多的毛。
简·巴普蒂斯特·科伯特（Jean Baptist Colbert ）英国是全球最开放的经济体之一，对中国投资者来说，英国的经营环境非常理想。
和其他很多国家一样，英国的企业也需要遵守很多的税收和会计规定。
虽然对于企业和个人来说，英国的税收制度很复杂，但还是有很多吸引海外投资者的税收减免和抵扣优惠。
了解这些优惠并最大程度上用好这些优惠需要来自英国特许会计公司的专业人士的指导，比如像威恳公司这样的英国商会“英中企业对接项目”平台的战略合作伙伴。
下面介绍的成功案例还是是关于CE 有限公司的。
实例：会计和税务管理Case Study: Managing accounting and tax obligationsCE 有限公司决定要利用英国大量业务娴熟的软件工程师，在英国开展大规模的研发工作。
由于刚刚进入英国市场，CE 有限公司决定把全部的会计和薪资工作外包给会计师事务所，以确保可以遵守英国的税收和会计规定。
威恳 (Wilkins Kennedy) 公司指定公司一个专业外包服务团队专门为CE 有限公司提供服务，处理每天的会计账目，提供月财务报表，处理每季度的增值税报表和每月薪资报表。
该团队同样也负责管理进货账目并帮助企业向供货商付款。
他们在工作中与CE 有限公司的经理及其母公司的董事们密切合作。
威恳公司与母公司的财务总监就提供月财务报表的构成达成了解英国的税收和会计规定需要专业人士的指导。
68一致，确保该月财务报表会为本地管理者和母公司的董事们提供有用的相关信息。
月财务报表必须在每月结束后的7天内上报。
年末，威恳公司的审计专家小组会根据国际审计标准对财务报告进行审计， 他们与EK集团公司的审计师保持联系，严格遵照年度报告提交的最后期限完成工作。
CE有限公司的利润要缴纳英国的企业税。
他们可以申报高达可允许成本225%的研发税收抵扣，他们感到很满意，威恳公司的纳税顾问帮助他们建立了一个系统，充分记录信息，以最大程度获得税收抵扣。
威恳公司建议CE有限公司，任何集团内部的收费要按对外规矩进行，遵守转让定价法规的规定。
威恳公司帮助他们建立了一图 20 珍珠国王和王后在圣马田教堂（StMartin in the Fields）参加小贩庆丰收节（Costermongers’ Harvest Festival）69套系统来形成转让定价方法文件，以使公司免于英国税收主管部门的问责。
审计和会计要求Audit and accounts requirements英国的会计体系—公认会计准则（GAAP）是根据英国财务报告准则（Financial Reporting Standards，FRS）的标准制定的。
一般来说，它们是与国际财务报告准则（IFRS）是一致的。
英国的法定会计报告可以要么遵守英国公认会计准则，要么遵守国际财务报告准则，很多外资公司都选择遵守国际财务报告准则。
年度财务报告需要在公司会计年度结束后9个月内提交到公司管理署的公共平台上，任何人只需要支付小额费用，即可浏览。
小公司（一般是指员工人数不足50人，年营业额不超过650万英磅，总资产少于326万英磅的企业）的报告可以得到很多豁免，大多数小公司只需要提交信息很少的简短财务报告。
如果不属于小公司，则必须每年向公司管理署提交财务审计报告。
需要说明的是，隶属于跨国集团的小公司通常都需要进行财务审计。
保持良好的营业文件记录Maintaining proper business records.所有公司必须保持良好的业务记录。
对于有限公司，公司法案规定了最低要求。
大多数公司都知道，如果可以随时获得本公司的可靠和及时的数据，业务会更有成效。
年度报告需要放在公共平台上，任何人只需支付小额费用，即可浏览。
70公司税Company Taxes威恳公司和他们的中方伙伴共同合作，确保在英国的中国企业可以获得最优惠的税收政策。
英国政府正调低公司税率，以提高英国对海外投资的吸引力。
最主要的企业税税率从2013年4月1日起为23%，从2014年4月1日起为21%，从2015年4月1日起为20%。
2015年4月1日前，对于公司利润不足30万英镑的企业，有一项特殊的减税政策-只缴纳20%的所得税。
从2013年4月1日起，对于企业在于英国注册的专利所获利润部分，“专利盒”规定允许企业针对这部分利润选择支付10%企业所得税。
不管其所得是单独的版税收入，还是嵌入到产品的销售价格中的专利成本收入。
资本抵减减少了应纳税利润，多种形式的资本支出均可申请。
其中一种资本抵减就是年度投资抵减。
从2013年1月到2014年12月的2年间，企业每年能够从其应缴税利润中扣减大约25各类税收政策使得企业税率成为欧洲最低。
图21 位于伦敦西区波司登的第一家海外商店71万英镑的资本开支。
这对投资工厂和机械设备以及计算机设备等，有巨大的吸引力。
英国有一个健全的增值税体系。
增值税的标准税率是20%，进口货物时可考虑计划有利的现金流。
转移定价Transfer pricing跨国公司会采用的转移定价的方式降低他们在全球的纳税和关税。
在中国和英国，通过采用一种行之有效的、妥善书面成文的方式可实现集团公司之间的商品和服务调拨，可以避免这些问题。
利润汇回Repatriation of profits英中纳税协定有很多优惠条款：● 英国公司向中国公司支付的利息预提税从通常的20%降低为10%。
● 英中税收协定将使用专利所征收的版权税从通常的20%降低为10%。
● 对于英国子公司向中国母公司缴纳的红利，英国不征收预提税。
研发税收抵扣Research and Development tax relief作为一个以创新和创意为骄傲的国家，英国对于中国的制造72业者来说，确实是一个建立研发和设计部门的“好地方”。
“我们已经看到有些国内的制造企业，将其研发中心设于英国。
”“英国是思想者的沃土。
在这里，国内的制造企业能够学到很多东西。
” 周小明（驻英国使馆经商处公使衔参赞）。
如果符合英国公司税规定，企业可以申请研发税收抵扣。
根据公司或机构规模不同，有两种抵扣方案：● 中小企业在研发上每投入1英磅，将获得225%的税收抵扣● 大企业在研发上每投入1英磅，将获得130%的税收抵扣● 亏损企业可以向税收主管部门申请现金款项。
如要提出申请，应先了解详细的规定细则并争取相关专家的建议。
派驻员工到英国工作Coming to work in the UK as an employee如果你在英国为一家英国公司在派驻员工到英国工作他们每人将获得5万英镑的年薪，公司还会承担他们在英国2万英镑的住宿费用。
公司还会承担他们每年一次往返中英两国休假所需的路费。
于先生和成先生两人是上海公司的雇员，但当他们在英国时，实际上由英国子公司支付这些相关费用。
他们在英国的个人纳税情况迥然不同。
于先生需要为5万英磅的年薪纳税，但雇主支付给他的食宿开销和差旅费无需纳税。
因为他将享受一项免税政策，该政策适用于以下情况：外国公司的雇员被派往英国为集团的另一家公司工作，工作期限不超过24个月。
成先生的情况就大不相同了。
如果他派出时间超过2年，那在所有派出时间内，除了工资以外，他所有的食宿和差旅费用都需要纳税。
可以考虑先派驻他在英国工作两年，然后再重新拟定，延长他在英国的工作期。
这么做的结果是，他在英国的前24个月无需为住宿和差旅费用纳税，但24个月之后，他所有的收入都需要纳税。