A Comparison of PRC and US GAAP）万分感激!最好有中英文翻译都有：）您能不能帮我把他们都翻译成中文？有的我不是很理解。）

A Comparison of PRC and US GAAP）万分感激!最好有中英文翻译都有：）您能不能帮我把他们都翻译成中文？有的我不是很理解。）
A Comparison of PRC and US GAAP
）
万分感激!最好有中英文翻译都有：）
您能不能帮我把他们都翻译成中文？有的我不是很理解。）

A Comparison of PRC and US GAAP）万分感激!最好有中英文翻译都有：）您能不能帮我把他们都翻译成中文？有的我不是很理解。）
US GAAP vs.PRC GAAP
1.Overview of US GAAP
Components of US GAAP
- Financial Accounting Standards Board / Financial Accounting Standards
- Accounting Research Bulletin
- Accounting Principles Board
- Emerging Issues Task Force
- Statements of Position from AICPA (American Institute of Certified Public Accountants)
- SEC (Securities and Exchange Commission) rules
Hierarchy of pronouncements under US GAAP
- FASB,APB & ARB
- FASB Technical Bulletin,AICPA Statements of Position,Audit and Accounting Guides,Practice Bulletins
- SEC Practice and Emerging Issues Task Force
- Others
Likely future developments
2.PRC Accounting Rules and Systems
PRC accounting regulatory system
- Accounting Law
- Regulations on Financial Reporting of Enterprises
- Accounting Standards for Business Enterprise
- Accounting system for Business Enterprise
Specific Accounting Standards
- Brief introduction on specific accounting standards
- Application scope and adoption date
- Latest supplementary regulations and Q&A enacted by the Ministry of Finance
3.PRC GAAP Vs.US GAAP
General Comparison
- Accounting period
- Accounting books and records
- Bad debt provision
- Inventory
- ……
Deferred Tax
- China:
choose between Tax Payable Method and Tax Impact Accounting Method (including deferred method and liability method)
- US:
Determine the temporary difference,recognise the deferred tax assets and liabilities …..US:Determine the temporary difference,recognise the deferred tax assets and liabilities …..
Employee Benefit
- Defined contribution plan
- Defined benefit plan
Stock Option
- Intrinsic value
- Fair Value
- Compromise
- Latest development
Impairment
- China:
Triggers of impairment test and accounting treatment Reversal of impairment provision
- US GAAP:
Triggering event
Determine the minimal cash generating units (CGU)
Steps to determine impairment provision
Impairment losses can not be reversed
Impairment of intangible assets and goodwill
Revenue recognition
- Criteria of revenue recognition:
Persuasive Evidence,delivery of goods and service,fixed or determined price and reasonable assurance on collection

这里面有一份英文文章，从第十页开始，就有其解释。
有空读了，才跟你说说。
好像官方已宣布以后PRC GAAP会与IFRS接轨。