国际会计作业2答案
国际会计答案汇总
Answers of Discussion Questions for International AccountingChapter 18. Given the increased globalization of the last few decades, can small domestic business survive? What advantage and disadvantages do they have compared to MNEs?在近十几年全球化加剧的情况下，国内的小企业能生存下去么？与跨国企业相比，它们有什么优势和劣势？全球化就是在全球的范围内利用各种要素增值。
从这些角度看国内的企业已经做了很多全球化工作。
全球化不一定是大企业的任务，中小企业同样可以全球化。
在全球化的战略上，需要确定三个目标：提高效率，管理风险和适应、学习与创新，才能建立全球竞争优势，利用国家差异获得成本优势，利用全球经营获得规模经济，利用多产品和多市场经营获得范围经济。
优势：除部分未改制的国有中小企业来说，一般来讲，中小企业经营机制灵活，活力较强，二是以市场为导向，贴近市场，贴近用户，市场化程度高。
企业经营灵活，调整快，进入市场快。
三是形成了自身的产业比较优势。
四是很多企业都进行了技术改进，更新了制造设备，改进了技术工艺，企业竞争力得到增强。
劣势：低水平重复建设，存在大量“小而全”。
二是多数中小企业生产设备相对陈旧，技术和工艺比较落后。
三是多数中小企业开发设计能力低，缺少自主创新能力，主要靠模仿，跟随在大企业后面亦步亦趋，难以提供自己的特色产品与服务，难以获得主动发展。
四是中小企业产品多属于劳动密集型，技术含量低，附加值不高，在激烈的市场中难以实现资金的较快积累。
五是财力不足，企业发展和提高缺乏资金支持。
六是人才缺乏，尤其缺乏高素质的管理人才和创新人才。
建议：1.发挥现有优势，克服营销竞争力的诸多问题，采取对策，抓住机遇，赢得挑战。
国际会计课后习题答案
国际会计课后习题答案国际会计课后习题答案在学习国际会计的过程中，课后习题是巩固知识和理解的重要环节。
通过解答习题，我们可以更好地掌握会计原理和方法，提高自己的会计思维和分析能力。
本文将为大家提供一些国际会计课后习题的答案，并对其中的一些重要概念进行解析和讨论。
1. 在国际会计准则体系中，资产的定义是什么？请举例说明。
答案：根据国际会计准则体系，资产是指企业拥有的具有经济利益并且能够被可靠计量的资源。
这些资源可以是物质的，如土地、建筑物、设备等；也可以是非物质的，如专利权、商标权等。
例如，一家公司拥有一座办公楼和一批生产设备，这些都可以被视为该公司的资产。
2. 什么是会计准则的重要特征？为什么会计准则的一致性很重要？答案：会计准则的重要特征包括可理解性、相关性、可靠性和比较性。
其中，一致性是指在同一会计期间内，企业在处理同类交易和事件时应采用相同的会计政策和方法。
一致性的重要性在于它可以确保企业的财务报表具有可比性，使用户能够更好地进行横向和纵向的比较分析，从而做出正确的决策。
3. 什么是财务报表的基本要素？请简要介绍每个要素的含义。
答案：财务报表的基本要素包括资产、负债、所有者权益、收入和费用。
资产是指企业拥有的具有经济利益的资源；负债是指企业对外部经济利益的现时义务；所有者权益是指企业所有者对企业净资产的权益；收入是指企业在经营活动中获得的经济利益的流入；费用是指企业在经营活动中为获取收入所支出的经济利益的流出。
4. 请解释会计准则中的“谨慎原则”和“实质重于形式”原则。
答案：谨慎原则是指在不确定性和风险存在的情况下，会计人员应该对企业的财务状况和经营成果进行保守估计，避免对企业的财务报表进行过度乐观的呈现。
实质重于形式原则是指在处理会计事务时，应该以事物的实质为依据，而不是仅仅根据其法律形式来决定其会计处理方式。
这两个原则都是为了保证财务报表的真实性和可靠性。
5. 请解释会计准则中的“货币计量原则”和“历史成本原则”。
《国际会计》(二)参考答案
《国际会计》模拟题
一、简答题
1、研究各国会计环境的特征及差异有什么意义？
2、解释跨国公司处理交易暴露的四种基本思路。
3、简述国际会计准则的认可和实施情况。
4、促使合并报表实务产生和发展的因素主要有哪些？
5、简述一般购买力会计模式的优点及局限性。
二、论述题
1、影响会计发展的因素主要有哪些？按照它们对会计发展产生影响的重要
程度从高到低排序，然后就你所排列的最高项目和最低项目给出合理的解释。
2、通货膨胀对历史成本原则、配比原则及稳健原则产生了什么样的影响？。
国际会计练习册答案 (上海财经大学出版社)
第一章练习题解答习题1.名词解释1．1国际会计的概念: 国际会计(International Accounting)。
国际会计内容广阔但研究时间较短，因此，较难有一个确切的定义。
美国加州理工大学教授M.Zafar Iqbal等认为，国际会计是针对国际间经济业务的会计，是对不同国家会计准则的比较，以及世界范围内的会计准则的协调。
而美国会计学家Weirch 和Anderson则进一步将国际会计细化为三个概念，即跨国公司会计(Multinational Corporation Accounting)、比较会计(Comparative accounting)和世界会计(World Accounting)。
1．2跨国公司会计: 从跨国公司会计视角认为国际会计主要是为了处理跨国公司母公司与子公司之间的会计问题，其研究领域较为狭窄，应用范围较为单一，只是停留在国际会计产生的直接动因——国际贸易与跨国公司这一点上，而未将其理论全面化和高度化。
因此，代表的只是国际会计发展的初级对各个国家不同的会计模式进行研究和比较。
包括各国的会计理论、会计准则、会计实务、会计环境等。
1．3比较会计: 相对跨国公司会计而言，比较会计上升到了一定的高度和深度，是由点及面、从具体到抽象的质的飞跃，同时，又是承上启下的关键性转折。
因为它不仅是对跨国公司会计的扩充与深化；更主要的是为世界会计奠定了坚实的基础。
1．4世界会计: 世界会计是从全球的角度出发，致力于建设一套世界各国普遍接受的统一和标准的会计模式，这是国际会计的理想和终极奋斗目标，其意义是显而易见的。
它能使会计更好地为世界经济一体化而服务。
但由于会计受社会环境和经济环境的制约与影响，各个国家的政治、法律、经济及文化背景的巨大差异，使得这一工程必将是艰巨而困难的而只有经历了比较会计这一阶段，通过对各个国家会计情况的分析与对比，才能综合制定出全球统一的会计模式。
因此，世界会计是建立在比较会计基础之上的，目前及未来国际会计研究的重点。
国际会计课后题答案版
国际会计课后题答案版 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】第1章国际会计的形成与发展一、讨论题为什么说市场国际化，特别是货币市场和资本市场的国际化是会计国际化的主要推动力国际贸易和国际经济技术合作，促使会计成为一种国际商业语言。
特别是国际货币市场和资本市场的兴起向进入市场的贷款人或筹资者提出了应提供在国际间可比且可靠的财务信息的要求（即国际财务报告趋同化的要求），更成为会计国际化的主要推动力。
跨国公司是否在百分之百地推动会计国际化说明你的观点。
不是。
跨国公司对推动会计国际化有其两面性：一方面，基于其跨国经营和国际筹资的需要，他们希望通过会计国际化来缩小和协调国别差异；另一方面，他们又十分重视利用各国现存的会计差异来谋取财务利益。
后者也推动了各国会计模式和重要会计方法的国际比较研究。
（注意：“会计国际化”大体上与“会计的国际协调化”概念一致，而与国际会计研究中的“国别会计”观点对立）会计随商业活动的扩展而传播，你同意这种说法吗从历史发展的进程谈谈你的看法。
同意。
可主要就前殖民帝国的会计向其原殖民地传播、工业革命后西方会计的发展及在世界范围内的广泛传播以及第二次世界大战以后美国会计的影响在一定程度上主宰着世界各地的会计发展等历史事实，加以讨论。
哪些特定会计方法具有国际性质把外币交易和外币报表的折算引入会计领域，是会计国际化带来的独特问题。
它与由此引发的跨国企业合并和国际合并财务报表与外币折算相互关联和制约的问题，以及各国的物价变动影响在国际合并财务报表中如何处理和调整的问题，从20世纪70年代以来，就成为国际会计研究中既需协调一致但又矛盾重重的“三大难题”。
在世纪之交，金融工具（特别是衍生工具）的创新引发的会计处理问题，给传统的会计概念和实务带来了巨大的冲击，成为各国会计准则机构联合攻关、仍未妥善解决的难题。
此外，国际税务会计也是值得关注的课题。
国际会计课后题答案整理版
国际会计课后题答案整理版第1章国际会计的形成与发展一、讨论题1.1 为什么说市场国际化，特别是货币市场和资本市场的国际化是会计国际化的主要推动力？国际贸易和国际经济技术合作，促使会计成为一种国际商业语言。
特别是国际货币市场和资本市场的兴起向进入市场的贷款人或筹资者提出了应提供在国际间可比且可靠的财务信息的要求（即国际财务报告趋同化的要求），更成为会计国际化的主要推动力。
1.2 跨国公司是否在百分之百地推动会计国际化？说明你的观点。
不是。
跨国公司对推动会计国际化有其两面性：一方面，基于其跨国经营和国际筹资的需要，他们希望通过会计国际化来缩小和协调国别差异；另一方面，他们又十分重视利用各国现存的会计差异来谋取财务利益。
后者也推动了各国会计模式和重要会计方法的国际比较研究。
（注意：“会计国际化”大体上与“会计的国际协调化”概念一致，而与国际会计研究中的“国别会计”观点对立）1.3 会计随商业活动的扩展而传播，你同意这种说法吗？从历史发展的进程谈谈你的看法。
同意。
可主要就前殖民帝国的会计向其原殖民地传播、工业革命后西方会计的发展及在世界范围内的广泛传播以及第二次世界大战以后美国会计的影响在一定程度上主宰着世界各地的会计发展等历史事实，加以讨论。
1.4 哪些特定会计方法具有国际性质？把外币交易和外币报表的折算引入会计领域，是会计国际化带来的独特问题。
它与由此引发的跨国企业合并和国际合并财务报表与外币折算相互关联和制约的问题，以及各国的物价变动影响在国际合并财务报表中如何处理和调整的问题，从20世纪70年代以来，就成为国际会计研究中既需协调一致但又矛盾重重的“三大难题”。
在世纪之交，金融工具（特别是衍生工具）的创新引发的会计处理问题，给传统的会计概念和实务带来了巨大的冲击，成为各国会计准则机构联合攻关、仍未妥善解决的难题。
此外，国际税务会计也是值得关注的课题。
1.5 你对会计国际化和国家化之间的矛盾及其消长有何看法？会计国际化和国家化的矛盾实际上反映了经济全球化与各国的国家利益之间的矛盾及其消长过程。
国际会计第七版英文版课后答案(第二章)(可编辑修改word版)
Chapter 2Development and ClassificationDiscussion Questions1.a)Sources of finance. Where capital markets/shareholders are the principal source offinance, accounting focuses on profitability, stewardship, and a fair presentation ofresults and financial position. There are high levels of disclosure in publishedfinancial statements. When banks are the principal source of finance, accountingtends to be conservative and disclosures are usually relatively low (banks have directaccess to information). When governments are the principal source of finance,accounting is aimed at the information needs of government agencies such as taxcollection, assembling macroeconomic statistics, or compliance with macroeconomicgoals.b)Legal system. Accounting in code law countries tends to be highly prescriptive,detailed, and procedural, designed to cover every possible circumstance. Accountingstandards are a part of national laws. Accounting in common law countries is moreadaptive and innovative and tends to allow more judgment to suit the circumstance.Accounting standards are set in the private sector.c)Taxation. This tends to parallel the legal system. In common law countries (whereaccounting standards are set by the accounting profession), accounting and taxationare separate. In code law countries (where accounting standards are national laws),accounting and taxation are essentially the same.d)Political and economic ties. Accounting technology and expertise is imported andexported based on the contacts that nations have with each other through commerce,conquest, etc.e)Inflation. Historical cost accounting is the basis for initially recording transactionsaround the world. Inflation puts stress on the historical cost principle. Whereinflation is high, accounting adjusts recorded amounts to reflect price level changes.f)Level of economic development. This factor defines the difficulty and types of theaccounting issues that are faced in a nation. Accounting is complex where businesstransactions are complex (in highly developed economies); it is simpler wheretransactions are simpler (in less developed countries).g)Education levels. This factor defines the limits of accounting sophistication in anation. Accounting cannot get very sophisticated where education levels arerelatively low (unless the country imports accounting training or its citizens are sentelsewhere for it).2.The text lists seven environmental circumstances asserted to have direct effects on accountingdevelopment. We judgmentally rank the list as follows:a.Sources of financeb.Legal systemc.Taxationd.Political and economic tiescation levelsf.Inflationg.Level of economic developmentStudents may wish to alter this ranking and justify their own. It should also be pointed out that the rankings for certain countries may be quite different.Capital markets as a source of finance are driving accounting development today. This phenomenon is the reason why the European Union decided to abandon its own effort at developing European accounting principles and require IFRS for EU listed companies. It is behind the convergence movement described in Chapter 8. The chapter argues that the fair presentation versus legal compliance classification describes accounting today better than the one based on legal system. This argument is consistent with sources of finance as the driver of accounting development today.Level of economic development exerts only a moderate effect. This is because developing economies tend to import accounting technologies (and training) from developed countries. For example, many countries in emerging market economies are adapting sophisticated Western accounting systems in order to enhance their development efforts.3.Culture underlies institutional and other arrangements in a nation that directly affect accountingdevelopment. Individualism, power distance, and uncertainty avoidance are likely to be the most important influences. Individualism, small power distance, and weak uncertainty avoidance tend to be correlated with and found in common law countries with fair presentation accounting. There is a strong accounting profession, accountants rely on professional judgment, and capital markets are the principal source of finance.Collectivism, large power distance, and strong uncertainty avoidance tend to be correlated with and found in code law countries with legal compliance accounting. The profession is relatively weak - accounting is influenced by law, instead. Accounting is more conservative and prescriptive, and banks and governments are the principal sources of finance.4.This question is controversial and there is no consensus of opinion at present. However, as notedin the answer to question 3, culture exerts a second-order effect on accounting. It underlies institutional and other arrangements in a nation that directly affect accounting development. We feel that economic and legal factors are more clearly linked to specific features of accounting, whereas cultural variables are linked to broader generalizations about accounting. Thus, we argue that economic and legal factors explain national differences in accounting practice better than culture.5.Generally speaking, these patterns of accounting development are still valid today, but less sothan in 1967. The descriptions of accounting in the chapter for the respective exemplar countries are broadly true. However, note that the Netherlands is really the only country that can be described by the microeconomic pattern. There are also only a few countries that follow the macroeconomic pattern. The independent discipline approach is not as ad hoc as it was in 1967.Most of these countries (in particular, the United Kingdom and United States) now have conceptual frameworks to guide accounting policy formulation. The uniform accounting approach is less relevant as more and more countries privatize their economies.We expect these patterns to break down in the future as financial reporting converges around International Financial Reporting Standards. As discussed in this chapter, the trend is for fair presentation accounting at the consolidated financial statement level. The macroeconomic and the uniform approaches will persist in certain code law countries at the individual company financial statement level (for example, for tax collection purposes). The microeconomic andindependent discipline approaches have always been fair presentation oriented. So, they will likely disappear due to convergence, as discussed above.6.Conservative measurements and secretive disclosures tend to be correlated. At the same time,less emphasis on conservative measurements and transparent disclosures also tend to be correlated. This is largely to due to the principal source of finance in a country. Banks and governments are concerned about the safety net that conservatism affords; and because they tend to have direct access to information, public disclosure is less important. Capital markets demanda fair presentation of financial position and results of operations along with high levels ofdisclosure7.Classifications are a way of viewing the world. They abstract from complexity and revealfundamental characteristics that members of the group have in common and that distinguish the various groups from each other. Classifications provide the basic structure for understanding what is alike and what is different in accounting around the world. By identifying similarities and differences, our understanding of accounting systems is improved.8.Judgmental classifications rely on knowledge, intuition and experience. Empirically derivedclassifications apply statistical methods to databases of accounting principles and practices around the world. This chapter discusses Mueller’s four approaches in acc ounting development (1967), which is essentially a judgmental classification of accounting. The fair presentation versus legal compliance classification and classifications based on legal systems are also judgmental, though largely supported by empirical data.9.The chapter discusses three major accounting classifications. The first is the one by Mueller(1967):•Macroeconomic approach, where accounting practice is designed to enhancemacroeconomic goals;•Microeconomic approach, where accounting develops from the principles ofmicroeconomics;•Independent discipline approach, where accounting develops from business practices based on judgment and trial-and-error; and•Uniform approach, where accounting is standardized so it can be used as a tool of administrative control by central government.The second classification is the one based on legal systems, which closely parallels the third classification based on practice systems. Generally speaking, the features of common law accounting (legal system) are those described for fair presentation accounting (practice system).The features of code law accounting (legal system) are those described for legal compliance accounting (practice system).Fair presentation (common law) emphasizes substance over form and is oriented toward the decision needs of external investors. Thus, it is capital markets oriented. Financial statements help investors judge managerial performance and predict future cash flows and profitability.Extensive disclosures provide additional relevant information for these purposesLegal compliance (code law) accounting is designed to satisfy government-imposed requirements such as calculating taxable income or complying with the national governmen t’s macroeconomic plan. The income amount may also be the basis for dividends paid to shareholders and bonusespaid to employees. Conservative measurements ensure that prudent amounts are distributed and smooth income brings stable tax, dividend and bonus payouts.As noted above, fair presentation accounting is associated with common law countries, while legal compliance accounting is associated with code law countries. However, many companies from code law countries now follow International Financial Reporting Standards in their consolidated financial statements. IFRS are based on the principles of fair presentation.10.The chapter contends that many accounting distinctions at the national level are becoming blurredbecause of global capital market pressures. An increasing number of companies are listing on multiple stock exchanges. This has pressured accounting policy makers around the world to harmonize (converge) reporting requirements. This has also pressured companies to devise financial reporting practices that satisfy multiple requirements and user groups. At the same time, some code law countries where accounting is aimed at legal compliance have dual reporting.Consolidated financial statements are aimed at fair presentation (IFRS), while individual company financial statements continue to be aimed at legal compliance.11.Our preference for classifying based on fair presentation versus legal compliance over legalsystem follows from the answer to question 10. Many companies from code law countries now prepare two sets of financial statements. Consolidated financial statements follow fair presentation principles, while individual company accounts follow legal compliance principles.Listed companies from the European Union now follow International Financial Reporting Standards in their consolidated financial statements. IFRS are based on fair presentation principles.12.In your authors’ opinion, the prospects for the harmonization of national systems of accounting islow. As the chapter demonstrates, accounting satisfies the information needs of its users and develops in response environmental circumstances. Unless these forces converge, there is little reason to expect accounting to converge. Also, taxation is a fundamental influence on accounting in many countries - it is the reason accounting exists in the first place. Unless governments are willing to relinquish their sovereignty over such matters, national accounting systems cannot be harmonized. At the national level, accounting systems are too entrenched.However, the story is different at the transnational (or international) level for consolidated financial statements. Convergence is occurring here, driven by the globalization of capital markets. Companies now seek capital from around the world and must appeal to the information needs of a worldwide investor group. The type of information these investors seek is similar, regardless of where they reside. This same force drove the European Union requirement for listed companies to comply with International Financial Reporting Standards starting in 2005.This means dual reporting for many companies, especially those from European countries where accounting is legalistic and tax-driven. Local financial statements will be prepared in compliance with local laws and accounting standards, but secondary financial statements will be prepared for the worldwide investor group. Consolidated financial reporting is converging onto fair presentation based on IFRS.Exercises1. a. The dominant factor influencing accounting development in Taiwan is political andeconomic ties, namely those with the United States since the 1950s. In 1949, defeated bythe Communists, Chiang Kai-shek fled to Taiwan and set up a provisional governmentthere. Taiwan soon began receiving substantial U.S. economic aid to prevent the furtherspread of Communism. Taiwan is a dynamic capitalist economy and the United States isthe country’s largest trading partner. Taiwan is an economic power that is a leadingproducer of high-technology goods. Services make up more than two-thirds of GDP.Nevertheless, small, family owned businesses are the basis for the economy. Taiwan hasa credit-based, rather than capital markets-based financial system. Its (Germanic) codelaw legal system dates from the years (1895 – 1945) when Taiwan was a Japanese colony.Given the influence of the United States, it can be expected that taxation will not directlyimpact financial reporting (despite the code law legal system). Additional developmentfactors are a low level of inflation and high education level (literacy rate approaching 100percent).b.Overall, one would expect accounting to resemble U.S. accounting, emphasizing a fairpresentation and full disclosure as opposed to compliance with legal requirements.Accountants can be expected to exercise judgment and not merely follow the rules or thetax laws.c.The above prediction is accurate according to the fifth edition of this textbook (PrenticeHall, 2005) and Ronald Ma, ed., Financial Reporting in the Pacific Asia Region,Singapore: World Scientific Publishing (1997). Accounting in Taiwan is largely basedon U.S. accounting. Accounting standard-setting is a private sector activity, modeled afterthe U.S. Financial Accounting Standards Board.2.Gambia and India (both former British colonies) have common law legal systems, while Belgium,Czech Republic, Mexico, Senegal (former French colony), and Taiwan have code law legal systems. China’s legal system is not derived from code law, but more closely resembles code law than common law. Gambia and India have fair presentation accounting because of the British colonial influence and Senegal has legal compliance accounting because of French colonial influence. As members of the European Union, both Belgium and the Czech Republic require International Financial Reporting Standards (fair presentation) for consolidated financial statements. China is also basing its reporting standards on IFRS. Because of U.S. influence, Mexico and Taiwan have fair presentation accounting.3.For each of the three comparative accounting development patterns to be identified, four U.S.examples are listed. (Students were asked to identify two examples each.)a.The macro-economic pattern1.Accounting for investment tax credits.2.Disclosure of corporate social responsibility activities.3.Selected application of accelerated depreciation methods.4.Disclosure of oil and gas reserves by oil companies.b.The micro-economic pattern1.Mark to market accounting for financial instruments.2.Segmental financial reporting according to FASB Statement No. 131.3.Pension accounting and disclosure of pension liabilities.4.Industry-specific accounting, e.g., for banks, insurance companies, public utilities,railroads.c.The independent discipline approach1.The realization principle.2.Reporting of business income as a residual between realized revenues andrecognized expenses for a given period.3.Classifying assets and liabilities as current and noncurrent on the balance sheet.4.Foreign exchange translation according to FASB Statement No. 52.4.The answer to the question depends on the countries and the companies chosen. In general, onewould expect students to discuss measurement and disclosure issues. Accounting in common law countries is based on fairness and substance over form, whereas in code law countries it stresses legal compliance, including tax laws. Thus, accounting and tax are separate in the former, but the same in the latter. Specific practices where this distinction is most obvious is in accounting for depreciation, leases, pensions, and deferred income taxes. Accounting in code law countries tends to be more conservative and it is common to see discretionary reserves used to smooth income. Of course, these are broad generalizations.Disclosure involves the amount and type. Generally, higher levels are found in common law countries and lower levels are found in code law countries. It is difficult to generalize about disclosure types. Students ought to compare such issues as disclosure of accounting policies, segment information, contingent liabilities, and social and nonfinancial matters.This exercise also lends itself to a group project where one student takes one company and another student takes the other. The length of the answer will vary depending on how in-depth the instructor wants to be.One reason why the similarities and differences may not conform to expectations is due to the type of company chosen. Large multinational corporations, especially from code law countries, often have different reporting than their domestic counterparts. Their disclosure levels are more extensive and they may not use home GAAP. All EU listed companies must now prepare consolidated statements using IFRS. It is useful to compare the two companies chosen on the basis of size, extent of multinational operations, and international listing status. Also note that the Netherlands has always followed “common law” accounting (i.e., fair presentation) even though it is a code law country.5.At the time of writing, the 2005 annual report was the most recent one available. The stockexchanges with the most foreign listed companies were New York (452), London (334), Nasdaq (332), Euronext (293), and Luxembourg (206). The attraction of New York, London, and Nasdaq for foreign companies is that these are the major capital markets in the world. Euronext and Luxembourg attract many European companies.The stock exchanges with the highest proportion of foreign to total listed companies were Luxembourg (84%), Bermuda (66%), Mexico (54%), Swiss (29%), and Euronext (23%). As noted, Luxembourg and Euronext attract many European companies. The Swiss Exchange does as well. Bermuda is known as a financial center with easy laws, which may explain its high proportion. The Mexican Exchange attracts companies from Central and South America.6.Arguably the most serious obstacle to accounting harmonization in the EU is that common andcode law countries are both represented. This determines how standards are set and the basic orientation of accounting. However, differences can be noted in every developmental factor discussed in the chapter, including the cultural dimension. Nevertheless, the economic and political ties among the member countries are a dominant force supporting EU harmonization —the group is committed to economic integration, including a single currency, the euro. EU countries are converging on fair presentation accounting for consolidated financial statements, propelled by market forces such as these.7.For the ten countries joining the EU in 2004 and the two countries joining in 2007, the level ofeconomic development and the fact that they lack developed capital markets (system of finance) is likely to be the most serious obstacles for achieving accounting harmonization with the rest of the EU. Most of these countries are still expanding their market economies from ones that were centrally planned. Accounting expertise is also still being developed.8. a. The individualism scores are: China (20), the Czech Republic (58), France (71),Germany (67), India (48), Japan (46), Mexico (30), the Netherlands (80), the UnitedKingdom (89), and the United States (91).b.Countries with high individualism scores are France, Germany, the Netherlands, UnitedKingdom, and United States. Countries with medium individualism scores are CzechRepublic, India, and Japan. Countries with low individualism scores are China andMexico.c.According to Gray, high individualism is associated with professionalism, flexibility,optimism, and transparency. (Note to instructors: After reading Chapters 3 and 4,students will recognize that these characterize Dutch, U.K. and U.S. accounting, but notFrench and German accounting. [Note also that the Netherlands, U.K., and U.S. have thehighest individualism scores of all 10 countries.]) According to Gray, low individualismis associated with statutory control, uniformity, conservatism, and secrecy. (Note toinstructors: After reading Chapters 3 and 4, students will recognize that only statutorycontrol and (to some extent) secrecy is associated with China, while only secrecy isassociated with Mexico. Gray’s prediction for these two countries is not very good.)Medium individualism scores presumably predict accounting values ‘in the middle’.(Note to instructors: After reading Chapters 3 and 4, students will recognize that theCzech Republic, India, and Japan do not really fall ‘in the middle’ on Gray’s accountingvalues. The Czech Republic and Japan generally reflect the accounting values ofstatutory control, uniformity, conservatism, and secrecy. India is generally associatedwith professionalism, flexibility, optimism, and transparency.)9. a. The uncertainty avoidance scores are: China (30), the Czech Republic (74), France (86),Germany (65), India (40), Japan (92), Mexico (82), the Netherlands (53), the UnitedKingdom (35), and the United States (46).b.Countries with high uncertainty avoidance scores are the Czech Republic, France,Germany, Japan, and Mexico. Countries with medium uncertainty avoidance scores areIndia, the Netherlands, and the United States. Countries with low uncertainty avoidancescores are China and the United Kingdom.c.According to Gray, high uncertainty avoidance is associated with statutory control,uniformity, conservatism, and secrecy. (Note to instructors: After reading Chapters 3 and4, students will recognize that Gray’s prediction describes accounting well for the CzechRepublic, France, and Germany. The prediction describes Japan before the “Big Bang”,but less so now. Except for secrecy, the prediction does not describe accounting valuesin Mexico.) According to Gray, low uncertainty avoidance is associated withprofessionalism, flexibility, optimism, and transparency. (Note to instructors: Afterreading Chapters 3 and 4, students will recognize that these are features of U.K.accounting, but not China.) Medium uncertainty avoidance scores presumably predictaccounting values ‘in the middle’. (Note to instructors: After reading Chapters 3 and 4,students will recognize that India, the Netherlands, and the United States have similaraccounting values to the United Kingdom. Gray’s prediction for these three countries isnot very good.)d.The only consistent prediction between Exercise 8 (individualism) and Exercise 9(uncertainty avoidance) is that for the United Kingdom. Gray’s model linking cultureand accounting is valid for the U.K. The model’s prediction s are exactly opposite forChina, but in neither case does it predict China’s accounting values very well. Based onindividualism, the model does a “good job” predicting the accounting values in theNetherlands, U.K., and U.S., but a “poor or moderate” job predicting accounting valuesin the other seven countries. Based on uncertainty avoidance, the model does a “good job”predicting accounting values in the Czech Republic, France, Germany, Japan, and U.K.,but a “poor or moderate” job prediction accounting in the other five countries. Overall,one would have to conclude that the success of Gray’s model linking culture andaccounting is modest at best.10.The following table summarizes the use of IFRS by domestic listed companies in the 10 countriesidentified, according to the IAS Plus Web site at the time of writing:The five countries of the European Union require their domestic listed companies to use IFRS.This EU requirement is discussed in the chapter. India, Japan, Mexico, and the United States require their domestic listed companies to use national GAAP, not IFRS. The implication is that these four countries believe that their own national standards better reflect financial reporting to various constituencies than do IFRS. (However, Chapter 4 discusses that these four countries are converging their national GAAP with IFRS.) China requires some domestic listed companies to use IFRS. The inference is that IFRS are relevant for some but not all domestic Chinese companies. (Chapter 4 notes that Chinese companies issuing so-called B-shares (shares to foreign investors) must prepare English language financial statements. One might infer that companies with B-shares would also be required to use IFRS. Chapter 4 also discusses that China is converging national GAAP to IFRS.)11.France: With banks and government as the main sources of finance, we can expectconservative and uniform measurements. With code law legal system, the focus is on complying with the law. The link to taxation means that measurements are also tax-oriented. Political and economic ties with the rest of Europe suggest that French accounting may influence and be influenced by other European countries. Low inflation indicates a low likelihood of inflationadjustments. The levels of economic development and education suggest sophisticated accounting.India: With the government and stock market as the main sources of finance, we can expect a mixed (and inconsistent) orientation –uniformity but also fair presentation. The common law legal system and separation between tax and financial accounting indicate fair presentation accounting. The political and economic ties to the U.K. and U.S.A. also suggest fair presentation accounting. (Economic ties to China are probably unimportant in describing Indian accounting.) Low inflation suggests a low likelihood of inflation adjustments. The levels of economic development and education suggest less complex accounting standards and practices.Japan: With banks as the main source of finance, we can expect conservative accounting measurements. With the code law legal system, focus is on complying with the law. The link to taxation means that measurements are also tax-oriented. Political and economic ties to theU.S.A. indicate some U.S. influence on Japanese accounting. (Economic ties to China are probably unimportant in describing Japanese accounting.) Low inflation suggests a low likelihood of inflation adjustments. The levels of economic development and education suggest sophisticated accounting.United Kingdom: With the stock market as the main source of finance, we can expect fair presentation accounting. Fair presentation accounting can also be expected because the U.K.has common law, and taxation and accounting are separate (i.e., not linked). Political and economic ties to the U.S.A. and Europe suggest accounting influence is felt to and from both areas. Low inflation indicates a low likelihood of inflation adjustments. The levels of economic development and education suggest sophisticated accounting.United States: With the stock market as the main source of finance, we can expect fair presentation accounting. Fair presentation accounting can also be expected because the U.S.A.has common law, and taxation and accounting are separate (i.e., not linked). Political and economic ties to the Canada and Mexico most likely mean that these two countries are influenced by the U.S.A., rather than the other way around. Low inflation indicates a low likelihood of inflation adjustments. The levels of economic development and education suggest sophisticated accounting.12.The irreversible globalization of capital markets and increasing trend of multiple stock exchangelistings is causing more and more companies to adopt fair presentation accounting for their worldwide audience. The chapter notes how accounting distinctions are becoming blurred.Chapter 3 also notes how Germany and Chapter 4 shows how Japan have established standard setting organizations for the purpose of adopting reporting standards for consolidated financial statements that are in line with International Financial Reporting Standards. Standard setters in the United States, Canada, Australia, and many other countries are committed to converging their financial reporting with IFRS. Finally, the European Union now requires EU-listed companies to follow IFRS in their consolidated financial statements from 2005 on.Thus, we believe that the two-way split proposed in the chapter (fair presentation versus legal compliance) will be even more significant than it is now. Countries already oriented toward fair presentation (such as Australia, Canada, the Netherlands, United Kingdom, United States) will converge around International Financial Reporting Standards. Regardless of the home country of the company concerned, consolidated financial statements will be prepared on a fair presentation/full disclosure basis, as can be seen in the EU 2005 requirement. Countries that。
国际会计作业二
B．评估价
C．计价模型
D．未来现金流量的折现
参考答案：ABCD
10.无论是国际会计准则还是西方主要国家的国内会计准则的制定，迄今都是采取从现行会计惯例中筛选的方法。
参考答案：√
11.商誉的定义是超正常盈利能力的资本化，这是符合未来经济利益资本化的资产定义，所以对持续经营中企业的自创商誉能够予以确认。
A．会计实务完全服从法律要求
B．长期以来以官方为主体，结合民间力量制定会计准则
C．对公司财务报表的审计意见，都是以是否“公允表述”和“一贯符合公认会计准则”来作出职业判断的
D．转向主要依靠民间力量制定会计准则
参考答案：A
22.德国会计的极端稳健性，其实质是公司可以合法地高估利润和资产，在对外财务报表中提供尽可能多的信息。
D.列入计划→建议新项目.制定、发布征求意见稿.研究资料、撰写大纲.撰写和发布原则公告草案.提交最终草案.通过国际会计准则草案.发布国际会计准则
参考答案：A
45.IOSCO的主席委员会认可的项目评审的决定中说：“IOSCO相信，通过高质量的、被跨国证券商应用的新的国际公认的会计准则，必能有利于证券的跨国发行和上市”但决定中也指出，应该按照某一国家
B财务状况变动表
C收益表
D现金流量表
参考答案：AC
15.会计模式可以简单地概括表述为会计实务体系的示范形式，它是对已定型的具有代表性的会计实务体系的概括和描述( )
参考答案：√
16.以下不属于美国会计模式的主要特征的是（）。
A．在官方的支持和干预下由民间机构制定会计准则
B．对年度审计和公布财务报告的法定要求主要适用于股票上市交易和公开发行的公司
参考答案：×
12.2003年12月，国际会计准则理事会（IASB）在其《改进国际会计准则》项目的改进后IAS2《存货》中，已经取消了( )，因为这种方法与存货的实物流动情况不符，因而没有合理的概念依据。
国际会计课后作业二（附答案）
国际会计课后作业⼆（附答案）Exercises: Foreign Currency Accounting 姓名：班级：学号：成绩：A.Answer the questions below1.Fluctuating exchange rates cause several major issues in accounting for foreign currency translation, what are they?( or the primary problem about foreign currency translation are ?)The Answer:(1)Which exchange rate should be used to translate foreign currency balancesto domestic currency?(2)Which foreign currency assets and liabilities are exposed to exchange ratechanges?(3)How should translation gains and losses be accounted for?B. Explain to the Conceptsdirect quoteThe exchange rate specifies the number of domestic currency unitsneeded to acquire a unit of foreign currency.indirect quoteThe exchange rate specifies the price of a unit of the domesticcurrency in terms of the foreign currency.current rateThe exchange rate in effect at the relevant financial statement date.functional currencyThe primary currency in which an entity does business and generates and spends cash. It is usually the currency of the country where the entity is located and the currency in which the books of record are maintainedhistorical rateThe foreign exchange rate that prevailed when a foreign currency asset or liability was first acquired or incurred.monetary itemsObligations to pay or rights to receive a fixed number of currency units in the future.settlement dateThe date on which a payable is paid or a receivable is collected.C. Drills of Business Transaction1.XYZ is a U.S. company, its foreign exchange business as below：On Dec. 1, 2008 ,XYZ company purchases a quantity of merchandise , on that day the exchange rate is UK￡0.6169=US＄1 .Assume the transaction costs is UK￡81050，payment period is 60 days.Assume the following exchange rates :December 31,2008 UK￡0.6150=US＄1January 31,2009 UK￡0.6159=US＄1Required：Prepared double entries under Two-transaction Perspective when transaction ,statement and transaction settlement date.1. On Dec. 1, 2008. Transaction DateDr. Merchandise Inventory $131382.72Cr. Accounts Payable $131382.72￡81050÷0.61692. On Dec. 31,2008. Statement DateDr. Foreign Exchange Loss $405.9Cr. Accounts Payable $405.9￡81050÷(0.6150-0.6169)3. On Jan. 31,2009. Settlement Date(1)Dr. Accounts Payable $192.58Cr. Foreign Exchange Gain $192.58￡81050÷(0.6159-0.6150)(2)Dr. Accounts Payable $131596.04Cr. Cash $131596.042.Assume that a U.S. firm imports (exports) equipment from Germany on March 1 for €200,000 when the exchange rate is $1.3112 per euro. Payment in euro does not have to be made until April 30. Assume that on March 31, the exchange rate is $1.3500 per euro and on April 30 is $1.3300 .Required：(1)Give the journal entries under the two-transaction perspective to the U.S. firm.(2)Give the journal entries under the single-transaction perspective to the U.S.firm.Under the single-transaction perspectivea. When the firm as an importer.1. On March 1. Transaction DateDr. Equipment $262,240Cr. Accounts Payable $262,240￡200,000x1.31122. On March 31. Statement DateDr. Equipment $7,760Cr. Accounts Payable $7,760￡200,000 x (1.3500-1.3112)3. On April 31. Settlement Date(1)Dr. Accounts Payable $4,000Cr. Equipment $4,000 ￡200,000 x (1.3300-1.3500)(2)Dr. Accounts Payable $266,000Cr. Cash $266,000 Under the two-transaction perspectivea. When the firm as an importer.1. On March 1. Transaction DateDr. Equipment $262,240Cr. Accounts Payable $262,240 ￡200,000x1.31122. On March 31. Statement DateDr. Foreign Exchange Loss $7,760Cr. Accounts Payable $7,760 ￡200,000 x (1.3500-1.3112)3. On April 31. Settlement Date(1)Dr. Accounts Payable $4,000Cr. Foreign Exchange Gain $4,000 ￡200,000 x (1.3300-1.3500) (2)Dr. Accounts Payable $266,000Cr. Cash $266,000 Under the single-transaction perspectivea. When the firm as an exporter.1. On March 1. Transaction DateDr. Accounts Receivable $262,240Cr. Sales $262,240 ￡200,000x1.31122. On March 31. Statement DateDr. Accounts Receivable $7,760Cr. Sales $7,760 ￡200,000 x (1.3500-1.3112)3. On April 31. Settlement Date(1)Dr. Sales $4,000Cr. Accounts Receivable $4,000 ￡200,000 x (1.3300-1.3500) (2)Dr. Cash $266,000Cr. Accounts Receivable $266,000Under the two-transaction perspectivea. When the firm as an exporter.1. On March 1. Transaction DateDr. Accounts Receivable $262,240Cr. Sales $262,240￡200,000x1.31122. On March 31. Statement DateDr. Accounts Receivable $7,760Cr. Foreign Exchange Gain $7,760￡200,000 x (1.3500-1.3112)3. On April 31. Settlement Date(1)Dr. Foreign Exchange Loss $4,000Cr. Accounts Receivable $4,000￡200,000 x (1.3300-1.3500)(2)Dr. Cash $266,000Cr. Accounts Receivable $266,0003. On January 1, assume that a U.S. firm borrows 5 million Swiss francs (CHF) for three years at 6 percent interest paid semiannually in Swiss francs .The principal does not have to be repaid until the end of loan. Assume also that the loan is adjusted for any exchange rate change every six months. Assume the following exchange rates for the first year:January 1 $0.8000June 30 $0.7900December 31 $0.8800The average exchange rate for the first six months was $.7960 and for the next six months was $.8500.Required：Please prepare the journal entries for the first year.On January 1Cash $ 4,000,000Loan payble $ 4,000,000CHF 5,000,000 x0.80000On June 30(1) Loan Payable $50,000Foreign Exchange Gain $50,000CHF 5,000,000 x(0.80000-0.7900)(2)Interest Expense $119,400Foreign Exchange Gain $900Cash $118,500Interest Expense:CHF 5,000,000 x. (0.06/2) x0.7960 = CHF 150,000x..7960 =$119,400Interest Paid:CHF 5,000,000 x. (0.06/2) x0.7900 = CHF 150,000x..7900=$118,500On December 31(1) Foreign Exchange Gain $450,000Loan Payable $450,000CHF 5,000,000 x(0.8800-0.7900)(2)Interest Expense $127,500Foreign Exchange Loss $4,500Cash $132,000Interest Expense:CHF 5,000,000 x. (0.06/2) x0.8500. = CHF 150,000x0.8500 =$127,500Interest Paid:CHF 5,000,000 x. (0.06/2) x0.8800 = CHF 150,000x..8800=$132,0004.Suppose X company is a subsidiary of a Chinese company located in anothercountry.The FC is functional currency .The balance sheet,income statement and related exchange rate listed below: Required: Use the current and temporal method to translate the balance sheet and income statement which expressed at FC into Chinese RMB yuan .Financial Statements of X Subsidiary CompanyBalance Sheet 12/31/2007 12/31/2008 Cash FC 500 Account receivable 1 500 Inventories(market) 1 000 3 000 Fixed assets 8 000 Accumulated depreciation (1 000) Long-term notes receivable 3 000 Total assets FC 15 000 Account payable FC 2 000 Short-term debt 1 000 Long-term liabilities 3 000 Stock capital8 000 Retained earnings 1 000 Total liabilities and owner’s equity FC 15 000Income Statement Year ended 12/31/2008 Sales FC20 000 Cost of sales FC12 000Depreciation 1 000Administrative expenses 3 000Income before tax FC 4 000 Income tax 1 500 Net income FC 2 500 Retained earnings（31／12／2007） 3 500 Total FC 6 000 Dividend distribution 3 000 Retained earnings（31／12／2008）FC 3 000 Suppose Exchange rates and related data for calendar 2008 were as follows1) December 31,2008FC1RMB￥0.502) Average during 2008 FC1RMB￥0.443) Average during 4th quarter ,2008 FC1RMB￥0.424)On stock offering date FC1RMB￥0.455)On dividend distribution date FC1RMB￥0.466)On the date acquisition of fixed assets FC1RMB￥0.437) On the date long-term notes receivable occurred FC1RMB￥0.448)On the date long-term debt occurred FC1RMB￥0.489）December 31,2007 inventory cost FC1000，FC1RMB￥0.40（C）FC1RMB ￥0.41（H）10) retained earnings on December 31,2007 is RMB ￥1400(under current method)11) retained earnings on December 31,2007 is RMB ￥1500(under temporal method)12) Suppose purchases cost of inventory in 2008 is FC14000.Required: Use the current rate method and temporal method to translate the balance sheet and income statement which expressed at FC into Chinese RMB yuan.1. CURRENT METHOD:X 公司收益及留存收益表X公司资产负债表①来源于本年折算后的收益与留存收益表.②7500-(1000+500+1500+3600+1120)=-220 TEMPORAL METHOD:X 公司资产负债表X 公司收益及留存收益表②来源于本年折算后的资产负债表③根据:销货成本=期初存货成本+本期购货成本-期末存货成本= FC1000 x0.40+ FC14000 x0.44- FC3000 x0.50=￥5,060 ④折算损益=￥8800-5060-430-1320-950=￥1040。
国际会计课后题答案 版
第1章国际会计的形成与发展一、讨论题为什么说市场国际化，特别是货币市场和资本市场的国际化是会计国际化的主要推动力国际贸易和国际经济技术合作，促使会计成为一种国际商业语言。
特别是国际货币市场和资本市场的兴起向进入市场的贷款人或筹资者提出了应提供在国际间可比且可靠的财务信息的要求（即国际财务报告趋同化的要求），更成为会计国际化的主要推动力。
跨国公司是否在百分之百地推动会计国际化说明你的观点。
不是。
跨国公司对推动会计国际化有其两面性：一方面，基于其跨国经营和国际筹资的需要，他们希望通过会计国际化来缩小和协调国别差异；另一方面，他们又十分重视利用各国现存的会计差异来谋取财务利益。
后者也推动了各国会计模式和重要会计方法的国际比较研究。
（注意：“会计国际化”大体上与“会计的国际协调化”概念一致，而与国际会计研究中的“国别会计”观点对立）会计随商业活动的扩展而传播，你同意这种说法吗从历史发展的进程谈谈你的看法。
同意。
可主要就前殖民帝国的会计向其原殖民地传播、工业革命后西方会计的发展及在世界范围内的广泛传播以及第二次世界大战以后美国会计的影响在一定程度上主宰着世界各地的会计发展等历史事实，加以讨论。
哪些特定会计方法具有国际性质把外币交易和外币报表的折算引入会计领域，是会计国际化带来的独特问题。
它与由此引发的跨国企业合并和国际合并财务报表与外币折算相互关联和制约的问题，以及各国的物价变动影响在国际合并财务报表中如何处理和调整的问题，从20世纪70年代以来，就成为国际会计研究中既需协调一致但又矛盾重重的“三大难题”。
在世纪之交，金融工具（特别是衍生工具）的创新引发的会计处理问题，给传统的会计概念和实务带来了巨大的冲击，成为各国会计准则机构联合攻关、仍未妥善解决的难题。
此外，国际税务会计也是值得关注的课题。
你对会计国际化和国家化之间的矛盾及其消长有何看法会计国际化和国家化的矛盾实际上反映了经济全球化与各国的国家利益之间的矛盾及其消长过程。
国际会计课后答案-重点.doc
第一章导论2.会计可以被看做是包括三个部分：计量、披露和审计。
这种分类的优点和缺点是什么？你能提出其他有效的分类吗？Advantage: Some might argue that measurement, disclosure, and external auditing are three distinct （although related） processes, involving different members of the company. For example, coi-porate attorneys often are involved in disclosure issues, but seldom intervene in measurement ssues. The Board of Directors works with the external auditors but not necessarily with the comptroller s office. Thus, discussion of accounting requirements and voluntary accounting choices in different jurisdictions is simplified by focusing on the three components of accounting. Disadvantage: measurement, disclosure and auditing are interdependent, and should not be viewed in isolation of one another. A company choosing to disclose as little as possible, for example, may use accounting measurement approaches that reduce the information content of financial statements, and select an external auditor who will be relatively lenient in enforcing accounting requirements. One alternative classification might include accounting （measurement and disclosure）, and auditing. A second classification might include financial reporting （annual and interim reporting, regulatory filings）and ad hoc disclosure （press releases, analyst meetings, etc）. Any classification is arbitrary, and potentially useful depending on its purpose.优势：一些人可能认为测量，披露和外部审计是三个不同的（虽然相关）流程，涉及公司的不同成员。
国际会计学课后答案
国际会计学课后答案【篇一：国际会计第七版英文版课后答案(第六章)】foreign currency translationdiscussion questions solutions1. foreign currency translation is the process of restating a foreign account balance from one currency to another. foreign currency conversion is the process of physically exchanging one currency for another.2. in the foreign exchange spot market, currencies bought and sold must be delivered immediately,normally within 2 business days. thus a singaporean tourist buying u.s. dollars at the airportbefore boarding a plane for new york would hand over singapore dollars and immediatelyreceive the equivalent amount in u.s. dollars. the forward market handles agreements toexchange a fixed amount of one currency for another on an agreed date in the future. forexample, a french manufacturer exporting goods invoiced in euros to a japanese importer on 60- day credit terms would buy a forward contract to sell yen for euros 2 months in the future.transactions in the swap market involve the simultaneous purchase (or sale) of one currency inthe spot market and the sale (or purchase) of the same currency in the forward market. thus, acanadian investor wishing to take advantage of higher interest rates on 6-month treasury bills inthe united states would buy u.s. dollars with canadian dollars in the spot market and invest inthe united states. to guard against a fall in the value of the u.s. dollar before maturity (whenthe u.s. dollar proceeds are converted back to canadian dollars), the canadian investor wouldsimultaneously enter into a forward contract to sell u.s. dollars for canadian dollars 6 months inthe future at today s forward exchange rate.3. the question refers to alternative exchange rates that are used to translate foreign financialstatements. the current rate is the exchange rate at the financial statement date. it issometimes called the year-end or closing rate. the historical rate is the exchange rate at the timeof the underlying transaction. the average rate is the average of various exchange rates during afiscal period. since the average ratenormally is used to translate income statement items, it isoften weighted to reflect any seasonal changes in the volume of transactions during the period.translation gains and losses do not occur if exchange rates do not change. however, ifexchange rates change, the use of current and average rates causes translation gains and losses.these do not occur when the historical rate is used because the same (constant) rate is used eachperiod.4. in this example, the mexican affiliate s canadian dollar loan is denominated in canadian dollars.however, because the mexican affiliate’s functional currency is u.s. dollars, the peso equivalentof the canadian dollar borrowing would be remeasured in u.s. dollars prior to consolidation. ifthe mexican affiliate’s functional currency were the peso, the canadian dollar loan would beremeasured in pesos before being translated to u.s. dollars.5. a transaction gain or loss occurs when a foreign currency transaction, e.g., a foreign currencyborrowing, is settled at a different exchange rate than that which prevailed when the transactionwas originally incurred. in this case there is an exchange of one currency for another. atranslation gain or loss, on the other hand, is simply the result of a restatement process. there isno physical exchange of currencies involved.6. it is not possible to combine, add, or subtract accounting measurements expressed in differentcurrencies; thus, it is necessary to translate those accounts that are measured or denominated in aforeign currency into a single reporting currency. foreign currency translation can involverestatement or remeasurement. in restatement, the local (functional) currency is kept as the unitof measure; that is, the translation process multiplies the financial results and relationships in thelocal currency accounts by a constant, the current rate. in contrast, remeasurement translateslocal currency results as if the underlying transactions had taken place in the reporting(functional) currency of the parent company; for example, it changes the unit of measure of aforeign subsidiary from its local (foreign) currency to the u.s. dollar.7. major advantages and limitations of each of the major translation methods follow.current rate methodadvantages:a. retains the initial relationships in the foreign currency statements.b. simple to apply.limitations:a. violates the basic purpose of consolidation, which is to present the results of a parent and its subsidiaries as if they were a single entity.b. inconsistent with historical cost.c. presumes that all local assets and liabilities are subject to exchange risk.d. while stockholders equity adjustments shield an mnc s bottom line from translation gains and losses, such adjustments could distort certain financial ratios and be confusing.current-noncurrent methodadvantages:a. distortions in translated gross margins are reduced as inventories and translated at the current rate.b. reported earnings are shielded from the distorting effects of currency fluctuations as excess translation gains are deferred and used to offset future translation losses.limitations:a. uses balance sheet classification as basis for translation.b. assumes all current assets are exposed to exchange risk regardless of their form.c. assumes long-term debt is sheltered from exchange rate risk.monetary-nonmonetary methodadvantages:a. reflects changes in domestic currency equivalent of long-term debt on a timely basis.limitations:a. assumes that only monetary assets and liabilities are subject to exchange rate risk.b. exchange rate changes distort profit margins as sales transacted at current prices are matched against cost of sales measured at historical prices.c. uses balance sheet classification as basis for translation.d. nonmonetary items stated at current market values are translated at historical rates.temporal methodadvantages:a. theoretically valid: compatible with any accounting measurement method.b. has the effect of translating foreign subsidiaries operations as if they were originally transacted in the home currency, which is desirable for foreign operations that are extensions of the parent’s activities. limitation:a. a company increases its earnings volatility by recognizing translation gains and losses currently. in arguing for one translation method over another, your students should eventually realize that, in the present state of the art, there is probably no one translation method that is appropriate for all circumstances in which translations occur and for all purposes thattranslation serves. it is probably more fruitful to have students identify circumstances in which they think one translation method is more appropriate than another.8. the current rate method is appropriate when the foreign entity being consolidated is largely independent of the parent company. conditions which would justify this methodology is when the foreign affiliate tends to generate and expend cash flows in the local currency, sells a product locally so that its selling price is largely insulated from exchange rate changes, incurs expenses locally, finances its self locally and does not have very many transactions with the parentcompany. in contrast, the temporal method seems appropriate in those instances when theforeign affiliate’s operatio ns are integrally related to the parent company. conditions which would justify use of the temporal method are when the foreign affiliate transacts business in the parent currency and remits such cash flows to the parent company, sells a product largely in the parent country and whose selling price is sensitive to exchange rate changes,sources its factor inputs from the parent company, receives most of its financing from the parent and has a large two way flow of transactions with it.9. the history of foreign currency translation in the united states suggests that the development of accounting principles does not depend on theoretical considerations so much as on political, institutional, and economic influences that affect accounting standard setting. it may be morerealistic to recognize that theoretically sound solutions are impossible as long as policyprescriptions are evaluated on practical grounds. without specific choice criteria derived frominvestor decision models, it is fruitless to argue the conceptual merits of competing accountingtreatments. it is far more productive to admit that foreign currency translation choices are simplyarbitrary.readers of consolidated financial statements should know that the foreign currency translationmethod used is one of several alternatives, and this should be disclosed. this approach is moreopen and reduces the chance that readers will draw misleading inferences.10. foreign inflation, in particular, the differential rate of inflation between the country in which a subsidiary is located and the country of its parent determines foreign exchange rates.these rates, in turn, are used to translate foreign currency balances to parent currency.11. in the united kingdom, financial statements of affiliates domiciled in hyperinflationaryenvironments must first be adjusted to current price levels and then translated using the current rate; in the united states, the temporal method would be employed. the second part of this question is designed to get students from abroad to find out what companies in their homecountries are doing and thereby be in a position to share their new found knowledge with their classmates. they need simply get on the internet and read the footnotes of a major multinational company in their home country.12. under fas no. 52, the parent currency is designated as the functional currency for an affiliate, whose operations are considered to be an integral part of the parent company’s operations.accordingly, anything that affects consolidated earnings, including foreign currency translationgains and losses, is relevant to parent company shareholders and is included in reported earnings.in contrast, when a foreign affiliate s operations are independent of the parent s, the localcurrency is designated as its functional currency. since the focus is on the affiliate s localperformance, translation gains and losses that arise solely from consolidation are irrelevant and,therefore, are not included in consolidated income.exercises solutions1. ￥250,000,000 x .008557 = $2,139,250.the difference is due to rounding.。
国际会计课后习题部分答案
IASC是由来自澳大利亚、加拿大、法国、德国、日本、墨西哥、荷兰、英国和爱尔兰以及美国的会计职业团体于１９７３年发起成立的，其目标是制定和发布国际会计准则，促进国际会计的协调。
从１９８３年起，作为国际会计师联合会（IFAC）成员的所有会计职业团体均已成为IASC的成员。
中国于１９９８年５月正式加入IASC和国际会计师联合会。
到２０００年，IASC已经拥有来自１０４个国家的１４３个成员。
１ASC的目标是，制定和发布国际会计准则，促进国际会计的协调。
截至２０００年底，IASC已颁布４１项国际会计准则（其中仍然有效的有３６项）和２４项解释公告。
国际会计准则委员会（IASC）承诺制定的核心准则（core standard）于2000年5月经证券委员会国际组织（I0SC0）认可并向各国资本市场推荐在跨境融资使用后，IASC的声誉空前提高，不仅伦敦证券交易所公开采用国际会计准则（IAS），欧盟还公告至2005年全体企业实施IAS.但是，美国SEC发表声明认为IAS 不是质量最好的准则，言下之意，美国是经济最发达的国家，因而美国FASB的准则是质量最高的。
在此情况下，IASC理事会（IASC Board）于1999年12月决议采纳战略工作组（Strategy Working Party）的未来规划建议，同意重组并投票选出7人组成的托管会提名委员会（Nominating Committee），提名委员会主席为时任美国SEC主席Arthur Levitt.提名委员会在2000年1月7日召开了第一次会议，决定设立由19人组成的托管会（Trustees），其主要职责是筹集资金、任命人员和日常监督。
2000年5月22日宣布选出的托管会成员，其主席为美国联邦储备局前主席Paul A.Volcker.2000年5月24日，IASC成员组织通过了重组决定和新章程（Constitution）。
2000年6月28日托管会任命英国ASB主席David Tweedie为重组后IASC 理事会（IASB）主席，于2001年1月1日起任职。
国际会计作业NEW答案
国际会计作业NEW答案国际会计(61002010) > 课程作业> 复查测验：国际会计2012年下半年第一次作业（非毕业班）复查测验：国际会计2012年下半年第一次作业（非毕业班）说明问题1 得1 分，满分1 分16世纪，会计发展处于世界领先地位的是（）。
所选答案： C. 英国问题2 得1 分，满分1 分将不同国家的财务报告模式进行分层分类的是（）。
所选答案： B. 缪勒问题3 得1 分，满分1 分税法和会计准则分离的国家是（）。
所选答案： B. 荷兰问题4 得1 分，满分1 分（）是创造“真实与公允反映”概念的国家。
所选答案： A. 英国问题5 得1 分，满分1 分法国会计的一个重要特征是实行统一的会计制度，系统表述统一会计制度的文件称为（）。
所选答案： C. 会计总方案问题6 得1 分，满分1 分美国注册会计师协会的主要作用是（）。
所选答案：B. 培养、管理和保护注册会计师问题7 得1 分，满分1 分《中华人民共和国会计法》于（）年正式实施。
所选答案： D. 1999问题8 得1 分，满分1 分日本的商法以保护（）的利益为指导思想。
所选答案： C. 债权人问题9 得1 分，满分1 分IASB是以下哪个组织的简称（）。
所选答案： A. 国际会计准则理事会问题10 得1 分，满分1 分以下哪项属于国际会计准则的重要特点( )。
所选答案：C. 早期发布的IASs 通常允许包含两个或以上可供选择的会计处理方法问题11 得1 分，满分1 分法国的会计监管的基础是（）。
所选答案：C. 《1983年会计法》和《1983年会计令》问题12 得1 分，满分1 分下列不属于德国《公司法》对企业的要求的一项是（）。
所选答案：C. 无形资产需要全部资本化问题13 得1 分，满分1 分以下哪项不是英国会计的特点（）。
所选答案：D. 会计实务由法律支配，并由会计师作出职业判断问题14 得1 分，满分1 分（）是世界上着手制定会计准则最早的国家。
国际会计2答案
一、单选题（每题2分，共20分）1—5：DCAAD 6—10：DCAAB二、名词解释（每题5分，共15分）1 是指企业在所提供的对外财务报告中，按照确定的内部组成部分提供个组成部分的经营成果、财务状况等有关信息的财务报告。
2 是指买卖双方在有组织的交易所内已公开竞价的方式达成的，在未来某一时间交收标准数量特定金融工具的合同3 是指跨国公司管理当局从其总体经营战略目标出发，为谋求公司利润的最大化，在跨国关联企业之间购销产品或提供劳务时所确定的内部价格与国际纳税义务的行为。
三、判断题（每题5分，共25分）1、×2、√3、√4、×5、×四、简答题（每题10分，共40分）1 减轻税负；调节利润以树立新建公司在当时的形象；将企业资产和利润转移到主要投资者、关键管理人员及其家属所控制或有重大影响的企业，从而达到为少数人谋取私利的目的粉饰会计报表，蒙骗会计报表使用者；转移资金；规避风险；基于内部考核与激励的转移定价。
2 影响会计模式的环境因素主要有：经济因素、法律因素、税法规定、企业资本结构、会计职业团体、民族文化特性、政治因素、教育因素、历史传统因素3 真实与公允反映的一般要求是，公司财务报告必须符合公司法和公认会计惯例的规定，公司如果这样作了，就被认为是真实与公允的反映了公司的财务状况和经营成果；如果在某些情况下，按照公司法和公认会计惯例的要求编报财务报表不能给予真实与公允的反映时，公司可以不按公司法和公认会计惯例去做，但必须在报表附注中解释原因和产生的影响。
4 面对各国不同的信息使用者，跨国公司有五种做法：（1）不作为，向国外报表使用者提供的报表与向国内的完全一样（2）提供简易的翻译信息（3）提供简易的财务报表（4）在有限的基础上重新编报（5）提供两套财务报表。
国际会计作业二答案
国际会计作业二一、判断正误1、通货膨胀会计与物价变动会计在概念上是相同的。
2、物价变动会计的国际会计准则和各国会计准则大都以“财务报告与物价变动”命名。
3、企业合并的主要方式是：共同控制经营、共同控制资产、共同控制实体。
4、企业合并的三种方式分别是：吸收合并、创立合并、控制合并。
5、“共同控制”与“涉及同一控制下主体”的企业合并是不同的。
6、权益结合法已经被废止。
7、集团合并财务报表的编制程序基本上分为调整、消除、合并三个步骤。
8、期货合同是经过改造的标准化的远期合同。
9、期权合同与期货合同是同义的。
10、远期合同和期权合同是相同的。
二、名词解释1、通货膨胀会计通货膨胀会计指的是一般物价水平同步持续上涨背景下的会计对策，其主要原因是政府为了弥补财政赤字而不断增发通货，各种生产和生活消费品价格都持续上涨，从而适宜于采用一般购买力会计模式，可以认为是适用于这种环境背景的物价变动会计。
2、吸收合并一家公司取得其他一家或几家企业的净资产而后者宣告解散，这是吸收合并，或称兼并。
进行兼并的公司往往也就承担被兼并公司的佃债务，但如后者的债权人要求清偿时则必须偿还。
吸收合并的结果，仍然只有一个单一的经济主体和法律主体。
进票的方式来换取被兼并公司的股东权益。
3、共同控制共同控制，是指按照合同约定对某项经济活动所共有的控制，仅在与该项经济活动相关的重要财务和生产经营决策需要分享控制权的投资方一致同意时存在。
4、远期合同也叫远期合约。
远期合约是20世纪80年代初兴起的一种保值工具，它是一种交易双方约定在未来的某一确定时间，以确定的价格买卖一定数量的某种金融资产的合约。
合约中要规定交易的标的物、有效期和交割时的执行价格等项内容。
5、套期套期就是以一定的利率买进或卖出一定金额的金融资产，在一定时间后，再以相同或不同的利率卖出或买进相同金额的金融资产，其实就是利用不同时间利率的不同来套利，也可以称为是时间套利。
三、简答题1、怎样理解公允价值？在哪些情况下能可靠地以公允价值计量？公允价值是一种计量观念还是计量基础，存在着不同的观点。
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《国际会计》作业2
一、简答题
1.采用现行汇率法对外币报表进行折算的程序及其优缺点是什么?
现行汇率法又称单一汇率法，主要以现行汇率对会计报表的各个项目进行折算。
具体方法是：（1）对资产、负债项目，采用现行汇率进行折算；（2）对所有者权益项目，采用历史汇率进行折算；（3）对收入、费用项目，采用现行汇率或平均汇率进行折算。
外币会计报表折算中产生的差额，列示在资产负债表的所有者权益项下,单列“外币报表折算差额”项目反映。
现行汇率法的优点：简便易行；折算后资产负债表各项目仍能保持原外币报表中各项目之间的比例关系。
缺点是：与普遍采用的历史成本原则不相符合；被折算的外币报表各项目都要承受汇率风险。
2.采用区分流动与非流动项目法对外币报表进行折算的程序及其优缺点是什么？
流动与非流动项目法是将资产负债表项目划分为流动项目和非流动项目两大类，并采用不同的汇率进行折算的方法。
具体方法是：（1）对流动资产和流动负债项目，按编表日的现行汇率折算；（2）对非流动资产和非流动负债项目，按历史汇率折算；（3）对所有者权益中的实收资本、资本公积等项目，按历史汇率折算；（4）对利润表各项目，固定资产折旧费用和摊销费用按相关资产入账时的历史汇率折算，其它收入和费用项目按当期的平均汇率折算；（5）外币会计报表折算中产生的差额，作当期损益计入收益表，或列示在资产负债表的所有者权益项下,单列“外币报表折算差额”项目反映。
流动与非流动项目法的优点：有利于对公司营运资金进行分析。
缺点是：在折算汇率的选用标准方面缺乏足够的理论依据；对存货采用现行汇率，而对长期应收款、长期应付款、长期银行借款和应付债券等项目采用历史汇率折算，没有反映实际情况。
3.采用区分货币与非货币项目法对外币报表进行折算的程序及其优缺点是什么？
货币性和非货币性项目法是将资产负债表项目划分为货币性项目和非货币性项目，分别采用不同汇率折算的方法。
货币性项目是指持有的货币以及将以固定金额或可确定金额收回的资产和付出的负债。
货币性资产项目包括：现金、应收账款、应收票据等金额固定的长短期债权。
货币性负债项目包括：应付账款、应付票据等金额固定的长短期债务。
方法：（1）对货币性项目，采用现行汇率进行折算；（2）非货币性项目和所有者权益项目，采用历史汇率进行折算；（3）对利润表项目，折旧及摊销费用按照有关资产的历史汇率折算，销货成本按历史汇率折算，其它收入和费用项目按当期平均汇率折算。
货币性和非货币性项目法的优点：体现了货币性项目承受汇率风险这一事实。
缺点：有些非货币性项目如果按市价进行计价，采用历史汇率折算与市价计量基础将出现自相矛盾。
4.采用时态法对外币报表进行折算的程序包括哪些基本步骤?
时态法又称时间度量法，它对现金、应收及应付项目按现行汇率折算，对其它的资产和负债项目则根据其性质分别按历史汇率或现行汇率折算的方法。
具体程序是：（1）按历史成本反映的非货币性资产，采用历史汇率折算，按现行汇率反映的非货币性资产，采用现行汇率进行折算；（2）对所有者权益中除未分配利润以外的项目均采用历史汇率；（3）对收入和费用，采用现行汇率或平均汇率折算；（4）对折旧和摊销费用，采用历史汇率折算。
二、实务题
W公司是一家中国电子企业，在美国拥有一个子公司。
为了编制合并会计报表，需要将该子公司外币表示的会计报表折算为人民币表示的会计报表。
（1）该子公司以美元表示的会计报表报表如表1、表2所示：
元人民币；本期平均市场汇率为1美元=8.20元人民币。
（3）该子公司接受投资时的市场汇率为1美元=8.0元人民币；资本公积全部为接受投资时的资本溢价。
（4）上期折算后的会计报表中“未分配利润”的数额为1610元人民币；“盈余公积”的数额为2415元人民币。
要求：将上述外币会计报表折算为人民币表示的会计报表。
表1 利润表及利润分配表
表2资产负债表
注1：盈余公积=2415+4920=7335元人民币
注2：未分配利润5710元为折算后的利润及利润分配表中的“未分配利润”的数额注3：折算调整损益作递延处理，在资产负债表中单独列示。