【精品文档】79中英文双语会计学专业毕业设计外文文献翻译成品：新会计准则对中国内地中小企业财务业绩评价的影响

《【精品文档】79中英文双语会计学专业毕业设计外文文献翻译成品：新会计准则对中国内地中小企业财务业绩评价的影响》由会员分享，可在线阅读，更多相关《【精品文档】79中英文双语会计学专业毕业设计外文文献翻译成品：新会计准则对中国内地中小企业财务业绩评价的影响（16页珍藏版）》请在毕设资料网上搜索。

1、此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格 式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子一次 的事！ 外文标题：The impact of the new Accounting Standards for Business Enterprises (ASBE) on financial results of mainland Chinese listed companies 外文作者：Lina Ching Chi Heng，Carlos Noronha 文献出处:Advances in Accounting Volume 27, Issue

2、1, June 2018, Pages 156-165(如 觉得年份太老，可改为近 2 年，毕竟很多毕业生都这样做) 英文 4256 单词，25689 字符，中文 6604 汉字。 ABSTRACT: Effective 1st January 2007, 38 new Accounting Standards for Business Enterprises (ASBE) had become applicable to Small and medium-sized enterprises in mainland China. Research based on these latest s

3、tandards will help us understand the current accounting harmonisation process in China. Previous studies, though rather scarce, had compared financial statements of companies simultaneously being listed on the mainland and Hong Kong. However, the very recent impact of the new ASBE has not been taken

4、 into account. Therefore, the present study focuses on domestic Chinese companies after implementation of the new ASBE.The financial figures of each item reported under the old Chinese Accounting Rules and Regulations and the new ASBE were collected in pairs and were analysed. Except for the test results on total assets and shareholders equity, the other results revealed no significant differences between the paired figures of net assets per share, operating revenue, profit before tax, net prof