| Abstract | 第1-5页 |
| 摘要 | 第5-9页 |
| CHAPTER Ⅰ INTRODUCTION | 第9-13页 |
| ·RESEARCH STATEMENT | 第9-10页 |
| ·SIGNIFICANCE OF THE STUDY | 第10-11页 |
| ·PREVIEW OF EACH CHAPTER | 第11-13页 |
| CHAPTER Ⅱ LITERATURE REVIEW | 第13-23页 |
| ·CLASSIFICATIONS IN ACCOUNTING | 第13-17页 |
| ·Mueller’s Classifications | 第14-15页 |
| ·Puxty’s Classification | 第15-17页 |
| ·THEORIES ON CULTURE DIFFERENCES BETWEEN US AND UK | 第17-21页 |
| ·Culture Traits of US and UK | 第17-19页 |
| ·Hofstede’s Culture Theories | 第19-21页 |
| ·THE RELATIONSHIP BETWEEN CULTURE AND ACCOUNTING PRINCIPLES | 第21-23页 |
| ·Research of Ahmed Riahi-Belkaoui | 第21-22页 |
| ·Gray’s Theory on Social Values and Accounting Practices | 第22-23页 |
| CHAPTER Ⅲ METHODOLOGY AND KEY ACCOUNTING TERMS | 第23-28页 |
| ·METHODOLOGY | 第23-27页 |
| ·KEY ACCOUNTING TERMS EMPLOYED IN THE THESIS | 第27-28页 |
| CHAPTER Ⅳ CULTURE DRIVES FOR THE DIFFERENCES IN US GAAP AND UK GAAP | 第28-58页 |
| ·CULTURE DRIVES FOR THE ESTABLISHMENT AND LEGAL AUTHORITY | 第30-34页 |
| ·Differences Identified in the Establishment and Legal Authority | 第30-31页 |
| ·Culture Drive Analysis for the Differences Identified in Establishment and Legal Authority | 第31-34页 |
| ·CULTURE DRIVES FOR THE OVERALL ACCOUNTING CONCEPTS | 第34-40页 |
| ·Differences Identified in Overall Accounting Concepts | 第34-37页 |
| ·Fairness and Substance over Form | 第34页 |
| ·Conservatism and Accruals | 第34-35页 |
| ·Uniformity in Accounting | 第35-36页 |
| ·Valuation Bases | 第36页 |
| ·Protection of Natural Resources and of Individual Rights | 第36-37页 |
| ·Culture Drive Analysis for the Differences Identified in Overall Accounting Concepts | 第37-40页 |
| ·CULTURE DRIVES FOR THE SPECIFIC ACCOUNTING MATTERS | 第40-50页 |
| ·Differences identified in Financial Statements | 第40-43页 |
| ·Balance Sheet | 第41-42页 |
| ·Income Statement | 第42页 |
| ·Statement of Cash Flows | 第42-43页 |
| ·Differences identified in the Method of Consolidation | 第43-44页 |
| ·Differences Identified in Recording the same Transaction | 第44-46页 |
| ·Measuring Tangible Assets | 第44-45页 |
| ·Recording Intangible Assets | 第45页 |
| ·Measuring Inventories | 第45页 |
| ·Recording Goodwill in Purchase Accounting | 第45-46页 |
| ·Disclosing Dividends | 第46页 |
| ·Culture Drive Analysis for the Differences in the Specific Accounting Matters | 第46-50页 |
| ·CULTURE DRIVES FOR THE LANGUAGE USE | 第50-58页 |
| ·A general Look at the Differences in Language Use | 第50-52页 |
| ·The Sample Text Comparison | 第52-55页 |
| ·Culture Drive Analysis for the Sample Text | 第55-58页 |
| CHAPTER Ⅴ CULTURE ROOT ANALYSIS | 第58-65页 |
| ·A QUICK LOOK AT THE GAAP DIFFERENCES AND CULTURE ROOTS | 第58-59页 |
| ·CULTURE ROOTS FOR ACCOUNTING VALUE DIFFERENCES IN GAAPS | 第59-65页 |
| ·Professionalism versus Statutory Control | 第59-61页 |
| ·Uniformity versus Flexibility | 第61-62页 |
| ·Conservatism versus Optimism | 第62-64页 |
| ·Secrecy versus Transparency | 第64-65页 |
| CHAPTER Ⅵ CONCLUSION | 第65-69页 |
| ·FINDINGS | 第65-66页 |
| ·SUGGESTIONS | 第66-67页 |
| ·LIMITATIONS | 第67-69页 |
| BIBLIOGRAPHY | 第69-73页 |
| APPENDICES | 第73-77页 |
| APPENDIXⅠ GLOSSARY OF ABBREVIATIONS | 第73-74页 |
| APPENDIXⅡ THE RELATED EXTRACTS FROM US GAAP AND UK GAAP | 第74-77页 |
