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On the issue of international accounting of summary translation : Summary : Accounting international economic globalization is an inevitable requirement for international economic development needs, objectively requires developed countries in accounting policy and accounting affairs, and gradually adopt internationally accepted accounting practices, to meet international accounting practices of the mutual communication, coordination, and harmonization of norms, is the basis of the internationally accepted accounting standards and ways to deal with and report on the economic operations. With the development of economic globalization, the acceleration of accounting as an international common language of business, reflected in the report and international economic activities and promote the development of economic globalization, will play an increasingly important role. Besides, it has also accounting for the internationalization of higher demand. Therefore, we must deepen the internat