" Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary．Harmonized standards are free of logical conflicts，and should improve the comparability of financial information from different countries． Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee(IASC)in 1973．International accounting harmonization now is one of the most important issues facing securities regulators，stock exchanges，and those who prepare or use financial statements． Harmonization and standardization are sometimes used interchangeably．But there is still a difference between them．Standardization normally means the imposition of a rigid and narrow set of rules，and may even apply a single standard or rule to a11 situations． Besides，standardization does not accommodate national differences and，therefore，is more difficult to implement internationally．Whereas harmonization is much more flexible and open．It does not take a one-size-fits-all approach，but accommodates national differences and has made a great of progress internationally in recent years．However，within accounting!these two words have almost become technical terms，and one cannot depend on the normal difference in their meanings．" Harmonization" is a word that tends to be associated with the transnational legislation originating from the European Union while" standardization" is a word that is often associated with the International Accounting Standard Committee． The reasons that make national accounting standards desirable also apply internationally．Generally speaking，the reasons for harmonization are as follows： (1)It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might wish to buy．They hope to make it quite sure that statements from different countries are reliable and comparable，or at least to be clear about the nature and magnitude of the differences．Besides，they also need confidence in the soundness of the auditing． (2)The advantages of harmonization are very important for MNEs．because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all over the globe were prepared according to the same standards．Besides，it would be much easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countries．What’s more，many aspects of investment appraisal，performance evaluation，and other decision-making uses of management accounting information would benefit from harmonization．Above all，the cOSt of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable． (3)International accountancy firms can benefit from harmonization．They are in favour of harmonization because it is good for their lots of clients． (4)Governments in developing countries might find it easier to comprehend and control the operations of MNEs if financial reporting were harmonized． The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries．In previous Section 8.5some main differences concerned with international accounting are discussed．Besides，there are several significant differences within the equity class，let alone between that class and the other．These differences go to the root of the reasons for the preparation of accounting information．Further，the differences between shareholder/fair view presentation and creditor/tax/conservative presentation is an obstacle that is very hard to be overcome without major changes in attitudes and laws． There is another obstacle：in some countries there are no strong professional accountancy bodies．This means any body such as IASC，which seeks to operate through the private sector。will not be effective in all countries．Besides，a worldwide enforcement agency is also lacking there．Another problem is nationalism．Some countries are not willing to accept compromises that involve changing their accounting practices towards those of other countries．Still another difficulty is the effect of " economic consequences" on accounting standards．To the extent that economic consequences of standards vary by country and to the extent that they are taken into account by those who set standards，this could be a force for deharmonization． The International Accounting Standards Board(IASB)，formerly the International Accounting Standards Committee(IASC)，is an independent private sector standards-setting body founded in 1973 by professional accounting organizations in nine countries and restructured in 2001．Before the restructuring，the IASC issued 41 International Accounting Standards(IAS)and a Framework for the Preparation and Presentation of Financial Statements． The International Accounting Standards Board has been working for the last 30 years to develop a comprehensive set of high-quality accounting standards that can be used to bring uniformity in financial reporting around the world．These standards are already officially accepted in many countries，and are used by an increasing number of major global corporations．The European Commission has proposed that by 2005，all EU companies listed on a regulated market should be required to prepare consolidated accounts in accordance with IAS．Furthermore，other international organizations such as the Basle Committee，the G7，the World Bank，the World Trade Organization，and the International Monetary Fund have expressed support for international accounting harmonization．and for the work of the IASB．We can infer frOm the article that A．the EU member nations will ioin the IASB before 2005．B．not all nations are ready to adopt the IAS．C．harmonization iS as important as standardization．D．the financial reporting of developing countries was harmonized．
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Napoleon took the gamble of _ to Moscow 448 kilometers away . ( press ) Napoleon took the gamble of pressing on to Moscow 448 kilometers away 1 ) In the economic crisis , many factories have begun to lay off workers . Now the government _ the problem of helping create jobs for the large number of unemployed . ( face ) 2 ) If you let yourself _ _ _ in paper work , you ll never find time to deal with the really important issues . ( bog ) 3 ) Despite difficulties , the government _ with its campaign to eliminate corruption . ( press ) 4 ) "We can take no chances ; if we fail in Normandy the war might _ for years," said the Allied commander - in - chief . ( drag ) ( 5 ) The tolerance of her poor English by others meant she could _ _ with her often incorrect grammar and limited
Words and expressions Complete the sentences with the correct form of the words below. abundant attainable cautious commonplace counseling definite generate spark strive 1. When he was 16, Mr. Green went on vacation to Thailand with his parents. That was the _ that led to him setting up his own travel company. 2. Let's brainstorm together.I find that's the best way of _ lots of ideas about a project. 3. The girl is too _:She never takes any risks and is frightened of making mistakes. 4.I know you are _ to do your best, but to be more efficient, you really need to stay focused. 5. It is becoming increasingly _ for young people to have a year off during college to gain some work experience. 6. The best thing about working in my company is that there are _ opportunities for career development. 7. The main problem I have with working as a freelancer is that I do not have a(n)_ income from month to month. 8.A good professor is able to _ students as to how to make good career decisions related to their majors. 9. China's success in poverty reduction has demonstrated to the global community that the goal of"No Poverty"is _.
adequately adjust asset competent condense deficit distinguish exceed precise proficiency1. The guest speaker decided to ______ his speech in order to leave enough time for his audience to ask questions.2. According to the media, China's wind power capacity has ______ the previous level considerably.3. Researchers conducted a set of psychological tests to determine the negative consequences of a sleep ______.4. In addition to a sense of sight, bees also have an unusual sense of smell, so they can ______ more than 10 similar flower odors.5. Moving forward even in the face of great difficulties has become the most important ______ in my life and career.6. The lawyer proclaimed that they couldn't jump to conclusions because acceptable conclusions must be ______ supported by evidence.7. To help the employees become more communicative, the company offered several workshops to those who were not ______ in social interactions.8. Some parents try to help solve the problems that their sons and daughters have in ______ to their college life.
•I'm afraid we should (1) ____ how to get there first.•It is not (2) ____ from here. You are now on Zhengyang Avenue. Please (3) ____ this street. Go one block and then turn left. You will see the school bus (4) ____. You won't (5) ____.•This (6) ____ says that we need to find DB's reception desk first.•You're (7) ____.A miss it B admission letterC most welcome D on the left sideE too far away F figure outG walk up
1.(连线题)choose and match the right sentence第1组:1.中华民族伟大复兴就是我们要实现的中国梦。2.他对国家做出的贡献将永远不会被人们遗忘。3.我想见一见提出这些建议的员工。4.你能不能告诉我，为什么拒绝接受他生日聚会的邀请。5. 绿水青山就是金山银山是我们必须牢固树立和践行的理念。6. 我无法告诉你她来桂林的确切时间。7. 他把房子卖了，这让他妻子很恼火。8. 正在装修的那艘轮船明天离港。9. 我的薪水没有提高，但这并不是我离开的原因。10. 我相信你做什么饭我都喜欢吃。第2组:A. I didn't get a pay rise, but this wasn't the reason why I left.B. He sold the house, which annoyed his wife.C. The ship that / which is being loaded is leaving / sailing tomorrow.D. The great rejuvenation of the Chinese nation is the Chinese dream (that) we want to realize.E. I'd like to see the employee who has put forward the valuable suggestion.F. Could you tell me the reason why you refused the invitation to his birthday party?G. I can't tell you the exact time when she will be in Guilin.H. I'm sure I'll enjoy everything that you cook.I. That lucid waters and lush mountains are invaluable assets is the principle (that) we must uphold and act on.J. The contributions (that / which) he has made to the country will never be forgotten.答案:
Critical thinking3 Work in pairs and discuss the following questions.1 What inspiration did you get from the story of Malcolm X?2 Why could Malcolm X succeed in learning the English language?3 How can you adopt Malcolm X's attitude towards learning English in your own studies?4 Would you recite the dictionary as Malcolm X did? Why or why not?5 Do you think language can help shape one's mind? Why or why not?
Listen to the recording again. Fill in the form below. 再听一次录音，填写下表To get... Water neededa kilogram of chocolate _____________a kilogram of beef _____________a kilogram of rice _____________a hamburger _____________an apple _____________a slice of bread _____________
A Complete the following sentences based on the information given in Chinese.1 I have not finished all the tasks ......................... (老师上周布置的).2 The news ......................... (我从报纸上看到的) was disappointing.3 He decided to leave the town ......................... (他已经待了二十年的).4 I could not remember the afternoon ......................... (我们参观故宫的).5 John is the last person ......................... (可能赢得这一岗位的).
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选择合适的单词补全句子
question or statement.Hot pot is a traditional dish in China. It is believed to date back more than 1,000 years to the time of the Jin Dynasty. Hot pot's origins can be found in the dining practices of Mongolian horsemen who rode across the steppe and into northern China. Legend has it that the Mongols used their helmets as pots to simmer (炖) broth (汤底) over open fires, and cooked chunks of meat in the broth.Hot pot cooking seems to have spread to northern China during the Tang Dynasty. In the regional variations developed with different ingredients such as seafood. In the centuries that witnessed the growth of the Song Dynasty, hot pot moved — and changed — further south, with each successive region adapting it to their local ingredients and tastes.The ingredients in a hot pot vary a lot from region to region. Perhaps the most famous hot pot is the Chongqing or Sichuan hot pot. It features a dark red broth chock-full (塞满了的) of spices, chili peppers, and the uniquely mouth-numbing Sichuan peppers. In Beijing and elsewhere in the north, hot pot broth tends to be mild and, compared to its racy southern "cousins", a little light. In the northeast of China, a kind of local sauerkraut (酸菜) is used to add some tang (强烈的味道), making the broth a bit sour. People can choose a version of hot pot according to their taste.1 Hot pot is believed to date back more than 1,000 years to the time of _______.A. the Jin Dynasty B. the Tang DynastyC. the Song Dynasty D. the Yuan Dynasty
These drugs are available over-the-counter without a(n)__________. （）A. infectionB. dosageC. prescription
The coming of the railways in the 1830s ________ our society and economic life.A. transferredB. transformedC. transportedD. transmitted
Elder and weaker Mr. Mag paid_visits to his old friends.A. scarceB. rare()C. insufficientD. inadequate
拼写合适的单词补全句子 ( 答案不区分大小写 ; 单词提示中一根小短线代表一个字母 ) A seq----- of events or things is a number of events or things that come one after another in a particular order.
拼写合适的单词补全句子 ( 答案不区分大小写 ; 单词提示中根小短线代表一个 字母 ) A va---- is a space that contains no air or other gas.
拼写合适的单词补全句子 ( 答案不区分大小写 ; 单词提示中一根小短线代表一个 字母 ) To aut _ _ _ _ _ a factory , office , or industrial process means to put in machines which can do the work instead of people.
ⅢComplete the following sentences with the given sentence structures-|||-get ready for.sa为························备-|||-e.g.Susan has to buy a lot of things to get ready for her trip.(苏珊不得不买很多东西为旅行做准备。)-|||-1 The boy got up early to __ (为上学做准备).-|||-2 I have a lot of work to do to __ (为明天做准备).
一、拼写合适的单词补全句子（答案不区分大小写；单词提示中一根小短线代表一个字母） If someone is __ob---__ , they are extremely fat.
The increase in international business and in foreign investment has created a need for executives with knowledge of foreign languages and skills in cross-cultural communication. Americans, however, have not been well trained in either area and, consequently, have not enjoyed the same level of success in negotiation in an international arena as have their foreign counterparts. Negotiating is the process of communicating back and forth for the purpose of reaching an agreement. It involves persuasion and compromise, but in order to participate in either one, the negotiators must understand the ways in which people are persuaded and how compromise is reached within the culture of the negotiation. In many international business negotiations abroad, Americans are perceived as wealthy and impersonal. It often appears to the foreign negotiator that the American represents a large multi-million-dollar corporation that can afford to pay the price without bargaining further. The American negotiator’s role becomes that of an impersonal supplier of information and cash. In studies of American negotiators abroad, several traits have been identified that may serve to confirm this stereotypical perception, while undermining the negotiator’s position. Two traits in particular that cause cross-cultural misunderstanding are directness and impatience on the part of the American negotiator. Furthermore, American negotiators often insist on realizing short-term goals. Foreign negotiators, on the other hand, may value the relationship established between negotiators and may be willing to invest time in it for long-term benefits. In order to solidify the relationship, they may opt for indirect interactions without regard for the time involved in getting to know the other negotiator. Clearly, perceptions and differences in values affect the outcomes of negotiations and the success of negotiators. For Americans to play a more effective role in international business negotiations, they must put forth more effort to improve cross-cultural understanding. [共5题](1)What kind of manager is needed in present international business and foreign investment? [本题2分]A. The man who represents a large multi-million-dollar corporation. B. The man with knowledge of foreign languages and skills in cross-cultural communication. C. The man who is wealthy and impersonal. D. The man who can negotiate with his foreign counterparts.
选择合适的单词补全句子。-|||-I __ in the city.-|||-live lives
拼写合适的单词补全句子 ( 答案不区分大小写 ; 单词提示中一根小短线代表一个 字母 ) If there is a bo-- in the economy, there is an increase in economic activity.
拼写合适的单词补全句子(答案不区分大小写;单词提提示中一根小短线代表一个字母)Something that is inf- - - - - has no limit,end,or edge.
拼写合适的单词补全句子 ( 答案不区分大小写 ; 单词提示中一根小短线代表一个 字母 ) To enh ---- something means to improve its value, quality, or attractiveness.
拼写合适的单词补全句子（答案不区分大小写；单词提示中一根小短线代表一个字母） Someone or something that is so---- is very serious rather than cheerful or humorous.
6. The children will now play some pieces of music that they ______ themselves. A.were taught posed C.accomplished D.worked7. While she waited,she tried to ______ her mind with pleasant thoughts of the vacation. A.occupy pose C.think D.intensify8. In the film,the peaceful life of a monk ______ the violent life of a murderer. A.is compared with B.is compared to C.is contrasted to D.is contrasted with9. ______ to pay for an order is simplicity itself. A.Use plastic B.Using plastics C.Using plastic D.Used plastic10. Additional time is required for cooking or ______ homemade dishes. A.chill B.to chill C.chilled D.chilling
If you_________in a job for several years, you may be able to accumulate a lot of work experience and skills that would be beneficial to your future career development.A. have workedB. had workedC. have been workingD. had been working
The Harry Potter series, written by J.K. Rowling, is perhaps the most popular set of novels of the modern era. With seven books and many successful films to its name, the series has gathered about 15 billion dollars in sales. How did the series become so popular? The reason can be broken down into several areas.The first book in the series was rejected 12 times before it was picked up by Bloomsbury—a small publisher in England. So receiving this contract was Rowling's first step to success. However, getting a book contract does not ensure the success of a book. The story was soon loved by children and adults alike. In light of this, Bloomsbury Publishing published a second version of the books with “adult” (less colorful and more boring) book covers. This made it easier for a full range of ages to enjoy the series.Another factor that worked like a charm was that the publisher and Rowling herself, through the books, conducted midnight releases, promotions, and pre-ordering more readers. Customers who feared that their local bookstore would run out of copies responded by pre-ordering over 700,000 copies before the July 8, 2000 release.What does the underlined word “releases” (Para. 3) mean?A. The activity that frees or expresses energy or emotion.B. The announcement about the book’s publishing information.C. The sales of books that is available only at midnight.