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Accounting Assignment Help 留学生英语会计(Financial Accounting)在线语音讲解、Assignment辅导 业务目标 为在加拿大、美国、澳大利亚、新西兰、新加坡、英国、日本、韩国、香港、澳门等国家和地区学习英语会计（Finance，Advanced Accounting，Financial Accounting和Managerial Accounting）课程的海外留学同学提供在线知识点和assignment的讲解服务。 通过QQ、微信等线上工具，为广大留学生朋友提供assignment、PPT知识点的讲解、辅导的语音服务，帮助其顺利通过考试。 各位亲们交代任务时，请说清楚情况，包括书写格式、办公软件word，excel使用注意事项，避免造成误解。 由于线下和淘宝有很多事情要处理，还要花费大量精力用于提高业务水平，因此有可能不能及时看到网站的信息以及亲的留言，由此带来的误解与不便，我们深表歉意。 亲有需求，请添加下方留的QQ或者邮箱，留言具体情况，我们看到信息后定会回复您。 讲解内容 Financial Accounting and Advanced Accounting journal entries,T account, trial balance（TB） （DR和CR的区别，各类account的记录方向） financial statements的编制 （balance sheet，income statement，cash flow statement，statement of changes in equity） revenue & expenses foreign currency Fair value measurement Property, plant and equipment Provisions, contingent liabilities and contingent assets Employee benefits Leases Financial instruments Income taxes Share‐based payment Foreign currency transactions and forward exchange contracts Translation of...

  Assignment Help Service We provide various assignment help services on accounting, finance, securities laws and company laws for China and US. Service Content  China-listed companies and US-listed companies China concept stocks American Depository Receipt shares F-6EF Financial statements (10-K, 20-F, 10-Q) Prospectus 424B2, 424B3, 424B5,  Proxy soliciting materials DEFA14A, PX14A6G Stock plans 11-K, S-8,  Statement of acquisition SC 13G/A Business combinations S-4 Tender Offer SEC Rules Initial Public Offerings Pre-Filing Period: Rule 163A, Rule 135, Rule 169, Rule 144A, Waiting Period: Rule 431, Rule 134, Rule 433, Rule 164, Rule 405, Rule 15c2-8, Post-Effective Period: Rule 172, Rule 173, Rule 174, Rule 153 Exempt Transactions Limited Offering Exemptions: Rule 504, Rule 505, Rule 506, Rule 501 Employee Benefit Plans: Rule 701, Mini-Registration: Regulation A (Rules 251-263), Integration: Rule 251, Rule 254, Rule 255, ...

JD.com, Inc (ADR) JD.com CEO Liu Qiangdong Founder Liu Qiangdong (Chinese: 刘强东; born 10 March 1973 or 14 February 1974), also known as Richard Liu, is a Chinese Internet entrepreneur. He is the founder of JD.com or Jingdong Mall. VIE Structure JD.com VIE Structure Board of Directors IPO Price

  The Auditor's Responsibilities Relating to Other Information 注册会计师对其他信息的责任 Other information – Financial or non-financial information (other than financial statements and the auditor’s report thereon) included in an entity’s annual report. 其他信息，是指在被审计单位年度报告中包含的 除财务报表和审计报告以外的财务信息和非财务信息。 Obtaining the Other Information The auditor shall:  (a) Determine, through discussion with management, which document(s) comprises the annual report, and the entity’s planned manner and timing of the issuance of such document(s); (b) Make appropriate arrangements with management to obtain in a timely manner and, if possible, prior to the date of the auditor’s report, the final version of the document(s) comprising the annual report; and (c) When some or all of the document(s) determined in (a) will not be available until after the date of the auditor’s report, request management to provide a written representation that the final version of the document(s) will be provided to the auditor when a...

  Related Parties 关联方 This is the comparison between International Standards on Auditing and China Auditing Standards with regard to certain knowledge relevant to related parties. Risk Assessment Procedures and Related Activities 风险评估程序和相关工作 Matters that may be addressed in the discussion among the engagement team include: •• The nature and extent of the entity's relationships and transactions with related parties (using, for example, the auditor's record of identified related parties updated after each audit). •• An emphasis on the importance of maintaining professional skepticism throughout the audit regarding the potential for material misstatement associated with related party relationships and transactions. •• The circumstances or conditions of the entity that may indicate the existence of related party relationships or transactions that management has not identified or disclosed to the auditor (for example, a complex organizational structure, use of special-purpos...

制定法规的程序 非正式程序 美国联邦绝大部分法规是根据《行政程序法》（Administrative Procedure Act） 第553节所规定的非正式程序制定的。这个程序包括通告、评论、最终法规的公布以及生效日期几个环节。其中最主要的环节是通告和评论。 通告 行政机关必须把他所建议制定的法规草案或其主要内容，在《联邦登记》上公布，供公众了解和评论。 通告的内容包括： 1. 制定建议中的法规的公开程序的时间、地点和性质 2. 制定建议中的法规的法律根据 3. 建议中法规的条款和主要内容，或者说明建议中法规所涉及的对象和问题。 评论 评论是非正式程序中，公众或利害关系人对已经公布的建议法规表示意见的正式渠道，是公众参与制定法规的权利，是非正式程序中必不可少的环节。书面评论是非正式程序中公众参与的主要方式。 公布最终法规 最终法规是行政机关经过评论以后制定的规则，必须在《联邦登记》上公布才能成为正式法规。公布最终法规是非正式程序的最后环节，联邦行政程序法要求在最终法规中必须包括一个序言，简单说明制定法规的根据和目的。序言是行政机关对法规的解释，对行政机关本身具有拘束力，可以作为法院审查法规的根据。如果行政机关在序言中没有指出制定法规的适当根据时，法院可以认为制定法规的程序不合法。 生效日期 最终法规的公布是法规生效的前提，没有公布的法规，对不知情者没有效力。法规一旦公布以后，不是立即发生效力。生效日期和公布日期之间必须有一段间隔的理由，是为了使受法规支配的人有时间可以了解法规，适应法规。 非正式程序的意义 通告和评论的制定法规程序是美国当代行政法上的一个创举，大大加快了美国行政机关立法的发展。行政机关对建议的法规必须公开发表，是行政公开的一种表现，有助于促进行政机关对于制定法规的行为公平考虑。 正式程序 制定法规和行政裁决是两种不同的行政作用，适用不同的程序。正式程序的行政裁决是一种司法化的行政程序，而制定法规依《行政程序法》第553节第3款的规定，原则上采取通告和评论程序，一般情况下无需举行审判型的口头听证程序。行政机关必须采取审判型的听证程序，以听证所认定的事实作为制定法规的唯一根据，这种制定法规的程序是一种司法化的行政程序，类似正式程序的行政裁决。行政机关制定法规是否必须使用正式程序，取决于其他法律是否规定“必须根据听证的记录制定法规”。 根据听证的记录制定法规...

Comparative Information Corresponding Figures and Comparative Financial Statements 比较信息 This is difference between China Standard on Auditing (中国注册会计师执业准则) and International Standards on Auditing with respect to comparative information which could be useful for obtaining an understanding of financial information of China concepts stock. Definitions 定义 Comparative information – The amounts and disclosures included in the financial statements in respect of one or more prior periods in accordance with the applicable financial reporting framework. 比较信息是指包含于财务报表中的、符合适用的财务报告编制基础的、与一个或多个以前期间相关的金额和披露。比较信息包括对应数据和比较财务报表 Corresponding figures – Comparative information where amounts and other disclosures for the prior period are included as an integral part of the current period financial statements, and are intended to be read only in relation to the amounts and other disclosures relating to the current period (referred to as “current period figures”). The level of deta...