中港会计准则的若干差异及对我国上市公司会计报表的影响

我国有许多同时发行A股股票和B股股票的企业，这些企业除应按《股份有限公司会计制度》和《企业会计准则》编制A股报表供我国境内投资者阅读外，还应同时披露根据国际会计准则（包括香港会计准则）编制的B股会计报表供镜外投资者阅读，而中、港会计准则的若干差异必定对上市公司报表产生深远的影响。

Some discrepancy between Chinese and Hong Kong's accounting standard affect on accounting statements

Many corporations issue stocks of A and B in our country.These corporations compile accounting statements of A stock according to limited company's accounting system and accounting standard,moreover,they have to reveal accounting statements of B stock accounting to international accounting statements of B stock according to international accounting standard(include Hong Kong's accounting standard).These discrepancy between Chinese and Hong Kong's accounting standard must make much affection on company's accounting statements.