Major Areas of GAAP Differences.doc

Major Areas of GAAP Differences存货 - 投资与合并 - 物业，厂房及设备 - 无形资产 - 资产减值 - 借款费用 - 债务工具Inventories-Investment & Consolidation -Property, plant and equipment -Intangible assets -Assets impairment -Borrowing Costs -Debt instruments量化或有事项 - 收入确认 - 会计之购股权 - 所得税 - 租赁 每股-盈利 - 现金流量表简报Quantifying Contingencies -Revenue Recognition -Accounting for share options -Income Taxes -Leases-Earning per shares-Cash Flow Statement PresentationInventoriesGAAP-Inventories to be stated at the lower of cost and market value ( market is the lower of replacement cost and NRV minus normal profit margin). -Reversal of inventory write downs is prohibited.- 存货以成本与市价孰低列示（市场重置成本和可变现净值减一般利润较低）。 禁止逆转的存货撇减。 IFRS-Inventories to be stated at the lower of cost and net realizable value. -Reversal of inventory write-downs required if certain criteria are met.国际财务报告准则？ - 存货以成本与可变现净值孰低列示。 - 冲回，如果符合一定的标准要求存货撇减。Investment & Consolidation US GAAP-Consolidate special purpose entity based on equity risk -Variable Interest Entities (VIE) should be consolidated according to FIN 46 -For enterprises that are temporarily controlled, must be consolidated美国公认会计原则？ - 整合基于股权风险特别目的实体 - 可变利益实体（VIE）应根据第46号合并 - 对于那些暂时控制的企业，必须巩固 IFRS-Consolidate if special purpose entity is controlled. -Enterprises that are temporarily controlled are excluded from consolidation only if acquired and held exclusively for disposal in the near future.国际财务报告准则？ - 如果合并特殊目的实体进行控制。 被暂时控制，企业被排除在合并仅获得并在不久的将来处置专门举行。Property, plant, and equipment US GAAP- Development costs are expensed Purchased intangibles(other than in-process R&D) is Capitalized and amortized if the asset has a finite life. Do not amortize if the asset has an indefinite life, but test regularly for impairment. - Revaluation of intangible assets is generally prohibited美国通用会计准则 - 开发费用 购买无形资产（不包括在工艺研发等）被资本化及摊销，如果该资产具有有限的生命。不摊销，如果该资产具有无限的生命，但定期进行减值测试。 - 无形资产重估一般禁止 IFRS- Development costs are capitalized, if certain criteria are met - Purchased intangibles(other than in-process R&D) is capitalized and amortized over the estimated useful life, which is presumed to be 20 years or less. - Revaluation of intangible assets is permitted only if the intangible asset trades in an active market.国际财务报告准则 - 开发成本予以资本化，若符合若干条件 - 购买无形资产（不包括在工艺研发等）被资本化，并按预计可使用年限，这被假定为20年或以下。 - 无形资产的重估是允许的，如果仅在活跃市场的无形资产交易。Intangible assetsUS GAAP-Impairment is triggered if an assets carrying amount exceeds the expected future cash flows to be derived from the asset on an undiscounted basis.-Measured based on fair value-Reversal is prohibited美国通用会计准则 - 减值如果一项资产的账面价值超过预计未来现金流量的净额与资产衍生的未贴现基准被触发。 计量以公允价值 反转禁止 IFRS-Impairment triggered if an assets carrying amount exceeds the higher of the assets value-in-use (discounted present value of the assets expected future cash flows) and net selling price.-Measure based on the recoverable amount (the higher of the assets value-in-use and net selling price).-Reversal Required, if certain criteria are met.国际财务报告准则 - 减值如果一项资产的账面价值超过和净售价的资产的价值在使用（该资产的预计未来现金流量的折现值）的高触发。 - 测量的基础上，可收回金额（资产的价值在使用的高和净售价）。 逆转必需的，如果符合一定的标准。 US GAAP- For convertible debt instrument, classify the entire instrument as a liability美国通用会计准则？ - 对于可转换债务工具，整个仪器分类为负债 IFRS- For convertible debt instrument ,split the instrument into its liability and equity components.国际财务报告准则 - 对于可转换债务工具，拆仪器进入其负债及权益部分。US GAAP-More specific guidance exists on revenue recognition, particularly relating to industry specific issues. In addition, public companies must follow more detailed guidance provided by the SEC.美国通用会计准则 - 更具体的指导上存在收入确认，特别是有关行业的具体问题。此外，上市公司必须遵循美国证券交易委员会提供更详细的指导。 IFRS-General revenue recognition principles are provided that are consistent with US GAAP but contain limited detailed or industry specific guidance国际财务报告准则 提供了总收入的确认原则与美国公认会计原则一致，但包含详细的限制或行业的具体指导 US GAAP-The classification of deferred tax assets/liabilities is split between the current and non-current components-Deferred tax impact of temporary differences related to intercompany profits is not recognized美国通用会计准则？ - 递延所得税资产/负债的分类是分裂的流动及非流动组件之间 涉及公司间利润暂时性差异，递延所得税影响无法识别 IFRS- Deferred tax assets/ liabilities always non-current-Deferred tax Impact of temporary differences related to intercompany profits is recognized国际财务报告准则？ - 递延所得税资产/总负债非流动 涉及公司间利润暂时性差异，递延所得税的影响确认US GAAP-Interest received and paid be classified as an operating activity美国通用会计准则 - 已收利息及支付被归类为经营活动 IFRS-Interest received and paid may be classified as an operating, investing or financing activity.国际财务报告准则 收及实收利息，可归类为经营，投资或融资活动。 US GAAP-Share options issued from a variable plan or to non-employees are expensed. Share options issued from a fixed plan are recognized either at their intrinsic value(generally zero ) or fair value. If intrinsic value is used, then certain disclosures are required, including the fair value of options granted.美国通用会计准则？ 从变量或计划向非雇员发行股购股权开支。从一个固定的计划发行之购股权可按其内在价值（通常为零）或公允价值确认。如果内在价值被使用，那么某些披露要求，包括所授出购股权之公平值。 IFRS-Share options issued are recognized at fair value.国际财务报告准则？ 发股购股权按公允价值确认。 US GAAP-Basic and diluted income from continuing operations, discontinuing operations, extraordinary items, cumulative effect of a change in accounting policy, and net profit or loss per share.-Income from continuing operations per