许多国家的财务报表往往是两种或两种以上模式的混合体,或者是结合了本国实际情况的某种模式的变形。从最近的发展趋势来看,各国的会计标准与国际上的会计标准已经开始协调起来。然而,通过世界上五大不同会计模式的分析,人们将能较清楚地了解国际会计的概况。这五大会计模式是英国模式、美国模式、法国模式、北欧模式和苏联模式。 Many countries’ financial statements tend to be a mix of two or more models, or a variant of a model that incorporates the actual conditions in the country. Judging from recent development trends, national accounting standards and international accounting standards have begun to coordinate. However, through the analysis of five different accounting models in the world, people will be able to understand the general situation of international accounting more clearly. The five major accounting models are the British model, the American model, the French model, the Nordic model, and the Soviet model.