中美会计准则比较

GFC 2008 美国会计准则与新会计准则比较

Comparison between US GAAP and Local Accounting Standards April 24-25 / May 16-17, 2008 Banker Club, Bank of China Tower, Shanghai 中银大厦银行家俱乐部，上海 全球会计发展中全球会计发展中，，“中国因素”日益重要 China Factor is Changing the Global Accounting Arena

作为有中国特色的IFRS体系的延伸，新的企业会计审计准则体系已于2007年1月1日施行。在实际操作中，她与影响力巨大的美国公认会计准则的对应区别和会计衔接处理，已成为业界最为关注的热门课题。

Global Financial Connection（“GFC”）倾听中国财会培训的市场需求，整合专业精英及行业专家力量，组成实力强大的师资团队，精心设计推出《美国会计准则与新会计准则比较》课程，本课程旨在通过大量的案例分析和导师实践经验传授，帮助企业系统了解并运用常用准则在两国准则体系之间的差异，并将结合实际协助参训学员掌握相应会计处理方法。

财税互联，沟通共赢，GFC助您系统掌握美、中两国会计

准则。

As the extension of the IFRS system with the Chinese characteristics, the New Local Accounting Standards have been implemented from January 1st, 2007. Actually, how to deal with the accounting conversions between the local standards and US GAAP has become one of the hottest topic in the finance and accounting field. Listening to the market requirements of the finance and accounting training industry in China, Global Financial Connection (GFC for short) hold the workshop on Comparison between US GAAP and Local Accounting Standards . Inviting industry elites and professional experts as lecturers, the workshop will afford abundant case studies and share the first-hand experiences of the speakers so that delegates

will benefit from the knowledge update and real-world insights to improve the work effectiveness. Financial Connecting for Win-win Solution, GFC assist you to systematically master the above accounting standards. 参加本次课程参加本次课程，，您将 系统了解美国会计准则体系和内容 比较分析美国会计准则与中国会计准则的差异； 明了新旧会计准则间的会计处理变

更； 掌握新企业所得税法引发的相应会计处理变化； 明晰美国会计准则对中国企业的商业借鉴作用。 What You Will Take Away Be familiar with the system and content of the US GAAP Compare and analyze the differences between the US GAAP and the local GAAP Learn the accounting conversion between the new and old GAAP Master the accounting conversion brought by the New Enterprises Incoming Tax Law Clarify the business reference that Chinese enterprises could learn from American GAAP

本次课程培训讲师

Kevin Xing

CAO, General Motor China CGA, CPA

Yang Zhonglian

Associate Professor, SHUFE

About Your Course Trainer 关于您的培训导师

邢恺

通用汽车中国首席会计官

加拿大注册会计师协会上海分会理事

加拿大注册会计师、中国注册会计师

自上海外国语大学国际会计专业毕业后，邢先生最早工作在安达信会计事务所审计咨询部门。2002年6月安达信分拆合并后，他加入了普华永道审计咨询服务部门，并担任高级经理。在2006年，加入了通用汽车，先后担任通用汽车亚太区会计经理及中国区首席会计官。

邢先生曾为众多跨国公司提供了审计咨询及相关培训服务。多年的企业管理及审计咨询的经历，使得他拥有扎实的理论基础和丰富的实战工作经验。同时他对财务工作在企业中的实际运作有深入的理解，对于财务人员的作用和职能具有深刻的感悟。

在培训领域，邢先生曾任职于普华永道内部培训部专职培训师。他熟悉新旧中国会计准则，同时对美国会计准则也有丰富的实践经验。在授课过程中，他能把会计理论与日常工作实际相结合，并充分调动学员积极性，提升财会人员的工作热情和敬业精神，使受训学员受益良多。

杨忠莲

上海财经大学管理学博士、会计学院副教授

杨老师现任上海财经大学会计学院培训讲师，主要教授新会计准则以及中美会计准则比较课程。

在2005-2006她代表中国赴澳大利亚和新西兰参加17届亚太国际会议，并宣讲论文。近年来，发表论文数十篇，编著教材近十本，撰写专著1本，完成省部级课题一项。

杨老师曾服务过的大型企业包括埃克森美孚、福特汽车、花旗银行、康宁、戴尔、通用电气、住友商事会社、前程无忧、上汽集团、中国石油化工集团、茂名石化、申通集团、中国电信、中国联通、美的电器、绍兴银行等。 Kevin Xing

Chief Accounting Officer, General Motor China Committee Member of CGA Shanghai Branch CGA, CPA

Majoring in International Accounting, Kevin graduated from Shanghai International Studies University and then started his professional career in the Audit Consulting Division of Anderson. With the merger of PwC and Anderson in June 2002, he joined PwC and worked as senior manager. In 2006, Kevin started working in General Motor as Accounting Manager in Asia-Pacific and Chief Accounting Officer in succession.

Kevin provided audit consulting and relevant training services to many major companies. The rich experience in management and audit consulting has endowed him excellence both in theory and practice. At the same time he has a profound understanding in the practical operation of finance work and the function of the finance staff.

In training field, Kevin once worked as an Internal Trainer in PwC. It enables him to combine the accounting theory and practical daily operation together in the training by his familiarity with the old and new Chinese GAAP and his practical experience in American GAAP. Most importantly, he will highly activate the attendants’ enthusiasm and professional dedication for their careers.

Dr. Yang Zhonglian

Associate Professor in Accounting Institute, Shanghai University of Finance & Economics

Doctor Yang is now the trainer in the Accounting institute of Shanghai University of Finance and Economics, mainly teaching the courses on New Chinese GAAP and Comparison between Chinese and American GAAP. She leaded the in-house workshops for those major companies, such as Exxonmobil, Ford Motor, Citibank, Corning, Dell, GE, Sumitomo, 51job, Saic Motor, Sinopec, MPCC, Shanghai Shentong Metro Corporation, China Telecom, China Unicom, Midea and Shaoxing Bank.

In academics, Dr.Yang, on behalf of China, went to Australia and New Zealand to deliver speeches in the 17th Asia-Pacific International Conference in 2005 and 2006. In recent years, she published over 10 papers, authored 10 textbooks, wrote a monographs and finished a task research on provincial rank.