示例5:“to produce the same result as if the entity’s books had been maintained in the functional currency”. 引自Financial Accounting Standards Board (1981): “Foreign Currency Translation, Statement of Financial Accounting Standards No.52”, Stamford, CT, Paragraph 10.
Li, Z., K. Ye, C. Zeng and B. Zhang (1987): “Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End”, Accounting Review, 98, 367-396.
McNerney, J., C. Savoie, F. Caravelli, V. Carvalho and J. Farmer (2022): “How Production Networks Amplify Economic Growth”, Proceedings of the National Academy of Sciences, 119, e2106031118.
格式示例:图书
李建军等(2023):《“一带一路”沿线基础设施投资问题研究》,中国财政经济出版社。
Reinhart, C. and K. Rogoff (2009): This Time is Different: Eight Centuries of Financial Folly, Princeton University Press.
UNCTAD (2021): Digital Economy Report 2021: Cross-border Data Flows and Development: For Whom the Data Flow, United Nations Publication.
Eichengreen, B. (2013): “International Policy Coordination: The Long View”, In: Feenstra R. and A. Taylor, Globalization in an Age of Crisis: Multilateral Economic Cooperation in the Twenty-First Century, University of Chicago Press.
格式示例:公开发表的工作论文(市场报告)
徐忠、邹传伟(2018):《区块链能做什么、不能做什么?》,中国人民银行工作论文,第4号。
Fang, H., J. Wu, R. Zhang and L. Zhou (2022): “Understanding the Resurgence of the SOEs in China: Evidence from the Real Estate Sector”, National Bureau of Economic Research Working Paper, No.29688.
McKinsey & Company (2022): “The McKinsey 2022 Global Payments Report”, Available at: https://www.mckinsey.com/~/media/mckinsey/industries/financial%20services/our%20insights/the%202022%20mckinsey%20globa1%20payments%20report/the-2022-mckinsey-global-payments-report.pdf
Antill, S. and C. Clayton (2023): “Crisis Interventions in Corporate Insolvency”, 2023 AFA Annual Meeting.
Borio, C. (2019): “A Tale of Two Financial Cycles: Domestic and Global”, Lecture at the University of Zürich. Retrieved from https://www. bis. org/speeches/sp191119a. pdf
格式示例:专利、技术文件
European Parliament (2018): “Fair Taxation of the Digital Economy”, Technical Document, Brussels.
4. 英文题目、摘要、关键词和作者信息
(1)题目小三字体,居中对齐。署名及作者信息,小四字体,居中对齐。
(2)题目、作者、单位、摘要、关键词需要与中文一一对应。
ZHANG Shuai[a] WANG Mei[b]
(Guanghua School of Management, Peking University, Beijing 100091, China[a]; Business School, Nankai University, Tianjin 300071, China[b])